PR. COMMISSIONER OF INCOME TAX-1 vs. M/S EXPEDITORS INTERNATIONAL (INDIA) PVT. LTD.

ITA - 7 / 2024HC Delhi05 January 20241 pages

For Petitioner: SANJAY KUMAR

AI SummaryRemanded

What did the High Court hold?

The High Court did not decide any substantive issues of the appeal on merits. It addressed a procedural matter. The Court held that since the instant appeal (ITA 7/2024) raises identical questions to those in ITA 705/2023, it should be tagged with the latter. The Court's reasoning was based on the appellant's submission that the issues were identical. The operative direction was to tag the present appeal with ITA 705/2023 and list it for hearing on February 23, 2024. No issues were left undecided, as the substantive appeal was not heard.

What were the facts?

The appellant, Pr. Commissioner of Income Tax-1, has filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s. Expeditors International (India) Pvt. Ltd. The appeal concerns assessment year(s) not specified in the provided text. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not stated. The procedural history indicates that the appellant's counsel drew attention to a previous order dated December 19, 2023, in ITA 705/2023, and requested the present appeal be tagged with it due to identical questions being raised. The High Court has allowed an exemption application and ordered the present appeal to be tagged with ITA 705/2023 for hearing on February 23, 2024.

What were the issues?

The High Court was not asked to decide any substantive questions of law or fact in this order. The primary procedural issue was whether the present appeal, ITA 7/2024, should be tagged with ITA 705/2023. The appellant's counsel argued that the instant appeal raises identical questions to those in ITA 705/2023, justifying the tagging. The respondent's contentions are not recorded in the provided text. No specific provisions of the Income Tax Act were argued or relied upon in this particular order.

AI-generated summary — verify with the full judgment below

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 7/2024 and CM APPL. 297/2024

PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant

Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian, Jr. Standing Counsel.

versus

M/S EXPEDITORS INTERNATIONAL (INDIA) PVT. LTD. ..... Respondent Through: Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

05.01.2024 CM APPL. 298/2024 (Exemption)

Allowed, subject to all just exceptions.

Application is disposed of. ITA 7/2024 and CM APPL. 297/2024 (Delay)

Mr. Kumar, learned counsel appearing for the appellant has drawn our attention to the order dated 19 December 2023 passed in ITA 705/2023. 2. Since the instant appeal raises identical questions, let the present appeal stand tagged with ITA 705/2023 to be called on the date fixed i.e. 23.02.2024.

YASHWANT VARMA, J.

GIRISH KATHPALIA, J. JANUARY 05, 2024/MJ 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 12:31:04

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