COMMISSIONER OF INCOME TAX -(INTERNATIONAL TAXATION)-3 vs. M/S QUALCOMM INCORPORATED

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ITA/167/2020HC DelhiDLHC01014495202002 March 2020Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for its consideration. The Court noted that the Income Tax Appellate Tribunal's order, which the Revenue was appealing, was based on its earlier decisions. Crucially, these earlier decisions had been affirmed by the Delhi High Court itself in the case of Director of Income-tax, International Taxation v. GE Packaged Power Inc. Therefore, the present appeal was found to be covered by this established precedent. The High Court concluded that given the binding nature of the prior High Court decision on the same issue, there was no novel legal point requiring adjudication. Consequently, the appeal was disposed of without delving into the merits of the ITAT's order.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax (International Taxation)-3, has filed an appeal against an order dated September 13, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Bench ‘D’, New Delhi. This order pertains to Assessment Year 2009-10 and concerns M/s Qualcomm Incorporated. The ITAT's decision was based on its prior rulings, which had been upheld by the Delhi High Court in the case of Director of Income-tax, International Taxation v. GE Packaged Power Inc. The High Court noted that the issue presented in the current appeal was identical to that decided in the aforementioned precedent.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its decision dated 13.09.2019 in ITA No. 1709/DEL/2016 for Assessment Year 2009-10, considering it is covered by prior judicial pronouncements? (Question of law) The Revenue contended that the appeal raises a question of law. The Revenue relied on the fact that the Tribunal's order was based on its earlier decisions, which had been affirmed by the High Court in Director of Income-tax, International Taxation v. GE Packaged Power Inc. The Revenue argued that since the present issue is covered by this precedent, no substantial question of law arises for consideration. The Respondent (assessee) did not present separate arguments as the High Court disposed of the appeal based on the Revenue's submission regarding the precedent.

AI-generated summary — verify with the full judgment below

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 167/2020 COMMISSIONER OF INCOME TAX -(INTERNATIONAL TAXATION)-3 ..... Appellant Through: Mr.Ruchir Bhatia, Senior Standing Counsel with Ms.Madhura M.N., Advocates. versus M/S QUALCOMM INCORPORATED ..... Respondent Through: Mr.Sparsh Bhargava and Mr.Vipin Upadhyay, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 02.03.2020 1. The revenue has appealed against the order dated 13.09.2019 passed by the Income Tax Appellate Tribunal, Bench ‘D’, New Delhi in ITA No. 1709/DEL/2016 relating to the Assessment Year 2009-10. While passing the order, the Tribunal has placed reliance on its earlier orders which have been affirmed by this Court in Director of Income-tax, International Taxation v. GE Packaged Power Inc (2015) 373 ITR 65. Since the issue raised by the appellant is covered by the aforesaid decision, no question of law arises for our consideration. 2. The appeal is accordingly disposed of. VIPIN SANGHI, J SANJEEV NARULA, J MARCH 02, 2020/v Digitally Signed By:SAPNA SETHI Signing Date:06.03.2020 12:06:34 Signature Not Verified

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