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

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ITA - 382 / 2023HC Delhi18 July 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court did not decide any substantive issues in these appeals. The Court allowed the miscellaneous applications filed by the parties, subject to just exceptions. The primary action taken was to list the appeals for hearing on December 13, 2023, alongside other connected matters. The Court also directed the respondent assessee's counsel to file a Vakalatnama within ten days. No findings on merits or operative directions regarding the income tax assessment were issued.

What were the facts?

The appeals, ITA Nos. 380/2023, 381/2023, and 382/2023, 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 appeals were listed before the Delhi High Court. The Revenue's counsel indicated that connected appeals were scheduled for hearing on December 13, 2023. The assessee's counsel had entered an appearance and was directed to file a Vakalatnama within ten days. The Court passed an order allowing miscellaneous applications subject to just exceptions and adjourned the appeals to December 13, 2023, to be heard along with connected matters.

What were the issues?

The provided judgment does not contain any specific issues that the Tribunal had to decide, nor does it record any arguments made by the assessee or the revenue. The order is procedural, dealing with the listing of appeals and the filing of Vakalatnama. Therefore, no questions of law or fact were adjudicated upon in this order.

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 16:49:31

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 16:49:31

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