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

PDF · subscribers
ITA - 381 / 2023HC Delhi18 July 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi did not decide any substantive issues in these appeals. The Court's order pertains to procedural aspects. It noted that connected appeals are listed for hearing on December 13, 2023, and directed that these appeals be listed on the same date. The Court also granted time for the Assessee's counsel to file their Vakalatnama and allowed applications for condonation of delay, subject to just exceptions. No findings on the merits of the case or any operative directions regarding the assessment or dispute were made.

What were the facts?

The appeals under consideration are ITA 380/2023, ITA 381/2023, and ITA 382/2023, filed by the Commissioner of Income Tax - International Taxation -1 (the Revenue) against ESS Distribution (Mauritius) S.N.C. et Compagnie (the Assessee). The appeals are before the High Court of Delhi. The Revenue is represented by Mr. Ruchir Bhatia, Senior Standing Counsel, and the Assessee is represented by Mr. Ashok Mathur, Advocate. The Court noted that connected appeals are listed for hearing on December 13, 2023. Mr. Mathur was granted 10 days to file his Vakalatnama. The applications for condonation of delay (CM APPL. 35842/2023, 35843/2023) were allowed, subject to just exceptions.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the Assessee or the Revenue. It only records procedural matters related to the listing of the appeals and the appearance of counsel. Therefore, no questions of law or fact, nor any contentions or reliance on authorities, are recorded in this judgment.

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 16:30:12

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 16:30:12

Latest GST High Court judgments

Search GST case law →