DISCOVERY NETWORKS ASIA PACIFIC-PTE LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX INTL. TAX CIRCLE 1(2)(2), NEW DELHI

ITA - 201 / 2025HC Delhi07 July 20251 pages

For Petitioner: MANUJ SABHARWAL

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided the substantive issues of the appeal on merits. Instead, it has noted that the present appeal is related to a Miscellaneous Application filed before the Income Tax Appellate Tribunal (ITAT) which is yet to be listed for hearing. Consequently, the High Court has adjourned the matter to 25.11.2025, indicating that it will await the listing and potential hearing of the Miscellaneous Application before the ITAT. No findings or reasoning on the merits of the appeal have been provided, and no operative directions have been issued other than adjourning the case. The specific amount in dispute and the assessment year(s) are not recorded in this order.

What were the facts?

The appellant, Discovery Networks Asia Pacific-Pte Ltd, has filed an appeal before the Delhi High Court against an order or action by the Assistant Commissioner of Income Tax, International Tax Circle 1(2)(2), New Delhi. The appeal is related to a Miscellaneous Application No. 213/Del/2025, which was filed before the Income Tax Appellate Tribunal (ITAT) on 25.06.2025 and is yet to be listed for hearing. The High Court has issued notice, which has been accepted by the counsel for the Revenue. The matter is scheduled for further listing on 25.11.2025.

What were the issues?

1. Whether the present appeal before the High Court is maintainable in light of the pending Miscellaneous Application before the ITAT. (Question of law) The appellant contends that the present appeal is intrinsically linked to the Miscellaneous Application filed before the ITAT, which is yet to be heard. Therefore, the High Court should await the decision of the ITAT on the Miscellaneous Application before proceeding with the appeal. The revenue, through its counsel, has accepted notice of the appeal. No specific arguments or reliance on authorities were recorded for the revenue at this stage, other than accepting notice.

AI-generated summary — verify with the full judgment below

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 201/2025 DISCOVERY NETWORKS ASIA PACIFIC-PTE LTD .....Appellant Through: Mr Mayank Nagi, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX INTL. TAX CIRCLE 1(2)(2), NEW DELHI .....Respondent Through: Mr Sanjay Kumar, SSC, Ms Monica Benjamin and Ms Easha Kadian, JSCs for the Revenue. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 07.07.2025 CM APPL. 38932/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 201/2025 3. Issue notice. Mr. Kumar, the learned counsel for the Revenue accepts notice. 4. The learned counsel for the appellant submits that the present appeal is also the subject matter of Miscellaneous Application No.213/Del/2025 moved on 25.06.2025 before the learned Income Tax Appellate Tribunal, which is yet to be listed for hearing. 5. Accordingly, list on 25.11.2025. VIBHU BAKHRU, J TEJAS KARIA, J JULY 07, 2025 M Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:15

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