THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. MAVENIR UK HOLDINGS

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ITA/13/2026HC DelhiDLHC01132020202413 January 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi, comprising Hon'ble Mr. Justice Dinesh Mehta and Hon'ble Mr. Justice Vinod Kumar, decided the appeal based on the submissions made. The learned counsel for the respondent (Assessee) asserted that the issue was covered by the Supreme Court's decision in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax. The learned Senior Standing Counsel for the appellant (Revenue) conceded that they were unable to dispute this position. Consequently, the Court found no reason to proceed further with the appeal on merits. The appeal was dismissed along with all pending applications. The specific issue decided was whether the Supreme Court's ruling applied to the present case, which was affirmed by the Revenue's inability to contest it.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax - International Taxation -2 (the Revenue) against Mavenir UK Holdings (the Assessee). The appeal challenges an order or action, the details of which are not specified in the provided text. The assessment year(s) are also not mentioned. The procedural history is limited to the present appeal before the High Court of Delhi. The Revenue is represented by Mr. Ruchir Bhatia, SSC, and the Assessee is represented by Mr. Sumit Lalchandani, Adv. The appeal was listed for hearing on January 13, 2026.

What were the issues?

1. Whether the issue involved in the present appeal is covered against the revenue by the judgment of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax reported in (2021) 432 ITR 471? (Question of law) Assessee's Contention: The learned counsel for the respondent (Assessee) submits that the issue involved in the present appeal is covered against the revenue by the Hon'ble Supreme Court's judgment in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax. Revenue's Contention: The learned Senior Standing Counsel for the appellant (Revenue) is not in a position to dispute the aforesaid position of facts and law.

AI-generated summary — verify with the full judgment below

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 13/2026, CM APPL. 1892/2026 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Annant Mann, JSC & Mr. Pratyaksh Gupta, JSC, Advs.

versus

MAVENIR UK HOLDINGS

.....Respondent Through: Mr. Sumit Lalchandani, Mr. Salil Kapoor & Ms. Anany Kapoor, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

13.01.2026 1. Mr. Sumit Lalchandani, learned counsel for the respondent at the outset submits that the issue involved in the present appeal is covered against the revenue by way of judgment rendered by Hon’ble the Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax reported in (2021) 432 ITR 471. 2. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant is not in a position to dispute the aforesaid position of facts and law. 3. The appeal is, therefore, dismissed alongwith all the pending applications.

DINESH MEHTA, J.

VINOD KUMAR, J. JANUARY 13, 2026/sr 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 15/01/2026 at 13:04:46

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