COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI vs. NCR GLOBAL SOLUTIONS LIMITED.

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ITA - 417 / 2024HC Delhi05 August 20241 pages
For Petitioner: SUNIL KUMAR AGARWAL
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue fails to raise any substantial question of law. Consequently, the appeal was dismissed. The reasoning for this conclusion is that the appeal did not meet the threshold requirement of presenting a substantial question of law, which is a prerequisite for entertaining an appeal under Section 260A of the Income Tax Act, 1961. The Court referred to its decision in a related matter, ITA 410/2024, indicating a consistent approach in dismissing appeals that lack substantial questions of law. No specific relief was granted or denied on the merits of the case, as the appeal was dismissed on a procedural/threshold ground. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (International Taxation)-2, New Delhi, against NCR Global Solutions Limited. The appeal challenges an order passed by an authority, though the specific authority and the assessment year(s) are not detailed in this order. The appeal was filed with a delay of 280 days, for which an application to condone the delay was filed and allowed. The primary issue before the High Court was whether the appeal raised any substantial question of law.

What were the issues?

1. Whether the appeal filed by the Revenue raises a substantial question of law, as required for an appeal under Section 260A of the Income Tax Act, 1961. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The decision appears to be based on the assessment of the appeal's merits by the Court. Revenue's Contentions: The Revenue, through its counsel, presented the appeal. The judgment does not detail the specific arguments made by the Revenue to demonstrate a substantial question of law. However, the fact that an appeal was filed implies the Revenue believed such a question existed.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$~338 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 417/2024 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI

.....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, JSCs & Mr. Utkarsh Tiwari, Adv.

versus

NCR GLOBAL SOLUTIONS LIMITED. .....Respondent Through: Mr. Nageshwar Rao, Mr. Parth, Ms. Anshika Agarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

05.08.2024 CM APPL. 44219/2024 (Ex.)

Allowed subject to all just exceptions.

Application stands disposed of. CM APPL. 44218/2024 (280 Days Delay) Bearing in mind the disclosures made, the delay in filing the appeal is condoned.

The applications shall stand disposed of.

ITA 417/2024 Following our decision rendered in ITA 410/2024, we find that the appeal fails to raise any substantial question of law. It shall consequently stand dismissed.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. AUGUST 5, 2024/neha 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 12:31:51

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