THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ESS DISTRIBUTION ( MAURITIUS) S.N.C. ET. COMPAGNIE

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ITA - 380 / 2023HC Delhi18 July 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The High Court did not decide any substantive issues in these appeals. The Court merely noted that the Revenue's counsel stated that connected appeals are listed for December 13, 2023. Accordingly, the Court directed that the present appeals be listed on the same date, along with the connected matters. The Court also noted the appearance of the assessee's counsel and directed the filing of the Vakalatnama within 10 days. No findings were made on any disputed points, and no operative directions were issued beyond scheduling the next hearing.

What were the facts?

The appeals were filed by the Commissioner of Income Tax - International Taxation -1 (the Revenue) against the respondent assessee, ESS Distribution (Mauritius) S.N.C. et Compagnie. The judgment does not specify the assessment years or the specific orders/actions under challenge. The procedural history indicates that the Revenue's counsel requested the listing of these appeals along with connected matters on December 13, 2023. The assessee's counsel, Mr. Ashok Mathur, has entered appearance and is required to file his Vakalatnama within 10 days. The amount in dispute is not mentioned.

What were the issues?

The judgment does not record any specific issues that the High Court had to decide. It only pertains to the listing of the appeals. Therefore, there are no questions of law or fact to be determined at this stage. The Revenue's counsel indicated that connected appeals are listed for a future date. No arguments were presented by either side on the merits of the case.

AI-generated summary — verify with the full judgment below

$~38 to 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 380/2023 + ITA 381/2023 + ITA 382/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

versus

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET. COMPAGNIE

..... Respondent

Through: Mr Ashok Mathur, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

18.07.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM APPL.35842/2023 in ITA 380/2023 CM APPL.35843/2023 in ITA 381/2023 1. Allowed, subject to just exceptions. ITA 380/2023 ITA 381/2023 ITA 382/2023 2. Mr Ruchir Bhaita, learned senior standing counsel, who appears on behalf of the appellant/revenue, says, that connected appeals are listed before the court on 13.12.2023. 3. Accordingly, list the above-captioned appeals on 13.12.2023, along with the connected matters. ITA 380, 381 & 382/2023

1/2 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 14:15:35

4.

We may note that Mr Ashok Mathur has entered appearance on behalf of the respondent/assessee. 5. Mr Mathur will file his Vakalatnama within the next 10 days.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JULY 18, 2023/pmc

Click here to check corrigendum, if any

ITA 380, 381 & 382/2023

2/2

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 14:15:35

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