THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SABRE GLBL INC.

ITA - 466 / 2024HC Delhi29 August 20242 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court condoned the delay of 18 days in refiling the appeal, subject to all just exceptions, noting the disclosures made. The Court also directed that this appeal be tagged with ITA 456/2024, as it involves identical questions. The hearing for both appeals is scheduled for October 3, 2024. The Court acknowledged that the respondent had been served with advance notice but did not appear and therefore requested the appellant to ensure proper service through all permissible modes, including approved courier service. No decision on the substantive issues of the appeal has been made at this stage.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (International Taxation)-3 against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerns Assessment Year 2024-25. The appellant sought to condone a delay of 18 days in refiling the appeal. The respondent, Sabre Glbl Inc., was served with advance notice but did not appear. The High Court noted that identical questions were involved in a related appeal, ITA 456/2024, and directed that this appeal be tagged with it for a hearing on October 3, 2024. The Court requested the appellant to take steps for service on the respondent through all permissible modes.

What were the issues?

1. Whether the delay of 18 days in refiling the appeal should be condoned? (Question of procedure) 2. Whether the appeal should be tagged with ITA 456/2024 for hearing? (Procedural question) Assessee's Arguments: Not recorded as none appeared. Revenue's Arguments: The Revenue, through its counsel, sought condonation of delay and requested the appeal to be tagged with a similar matter. No specific arguments on the merits of the case were presented at this stage.

AI-generated summary — verify with the full judgment below

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 466/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. Pratyaksh Gupta, Adv.

versus

SABRE GLBL INC.

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

29.08.2024 O R D E R

Allowed subject to all just exceptions. CM APPL. 49452/2024 (Ex.)

Application stands disposed of.

Bearing in mind the disclosures made, the delay of 18 days in refilling the appeal is condoned. CM APPL. 49453/2024 (18 Days Delay in Refiling)

Application stands disposed of.

We are informed of identical questions which form subject matter of ITA 456/2024. ITA 466/2024

Consequently, let this appeal be tagged with the aforesaid matter to be called on the date fixed i.e. 03.10.2024. Although the respondent is stated to have been placed on advance notice, none has appeared on its behalf when the matter was called. We, consequently, request the appellant to take steps for 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 13:14:09

service upon the said respondent through all permissible modes including via approved courier service.

YASHWANT VARMA, J

RAVINDER DUDEJA, J AUGUST 29, 2024/kk

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 13:14:09

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