COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)- 3 vs. M/S SHERATON INTERNATIONAL LLCN

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ITA/202/2020HC DelhiDLHC01052338201905 March 2021Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE TALWANT SINGH2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the questions of law raised by the revenue in the captioned appeals were covered by the judgment of the Division Bench of the same Court in the matter of Directorate of Income tax vs. Sheratan International Inc, 2009 SCC Online Del. 4231. Consequently, the appeals were disposed of in terms of the aforementioned judgment. The reasoning is based on the direct applicability of the precedent. The ratio decidendi is that if the issues in an appeal are identical to those decided in a prior binding judgment of the same court, the appeal should be decided in accordance with that precedent. The operative direction was to dispose of the appeals in terms of the cited judgment. No issues were expressly left undecided.

What were the facts?

These are appeals filed by the Commissioner of Income Tax (International Taxation) - 3 against M/s Sheraton International LLC. The appeals concern assessment years not explicitly stated in the provided text. The appeals challenge orders or actions passed by an authority, which are not detailed. The amount in dispute is not mentioned. The procedural history indicates that the revenue's counsel stated that the questions of law raised are covered by a previous judgment of the Delhi High Court in Directorate of Income tax vs. Sheratan International Inc, 2009 SCC Online Del. 4231. Consequently, the appeals were disposed of in terms of that judgment.

What were the issues?

1. Whether the questions of law raised by the revenue in the captioned appeals are covered by the judgment of the Division Bench of this Court in the matter of Directorate of Income tax vs. Sheratan International Inc, 2009 SCC Online Del. 4231? (Question of law) Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The revenue, through its counsel Mr. Zoheb Hossain, contended that the questions of law presented in these appeals are squarely covered by the Division Bench's decision in Directorate of Income tax vs. Sheratan International Inc, 2009 SCC Online Del. 4231. Therefore, the appeals should be disposed of in line with that precedent.

AI-generated summary — verify with the full judgment below

3 $~Advance 7 to 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 176/2020 & CM AppI. 8929/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 3 Appellant versus M/S SHERATON INTERNATIONAL LLC ' Respondent + ^ ITA 177/2020 & CM AddI. 8933/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)- 3 Appellant versus M/S SHERATON INTERNATIONAL LLC Respondent + ITA 178/2020 & CM Appl. 8935/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 3 Appellant versus M/S SHERATON INTERNATIONAL LLC Respondent + ITA 202/2020 & CM Appl. 10111/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)- 3 Appellant ITA 176/2020 & conn. versus Page 1 Signing Date:21.01.2025 17:25:00 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

M/S SHERATON INTERNATIONAL LLCN Respondent Counsel for the Appellant: Mr. Zoheb Hossain, Standing counsel. Counsel for the respondent: Mr. Divyanshu Agrawal & Mr.Shailesh Kumar, Advocates. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE TALWANT SINGH ORDER o/o 05.03.2021 [Court hearing convened via video-conferencing on account of COVID-19] 1. These are appeals filed by the revenue. Mr. Zoheb Hossain, who appears on behalf of the revenue, says that the questions of law, raised by the revenue, in the captioned appeals, are covered by the judgement of the Division Bench of this Court in the matter of Directorate of Income tax vs. Sheratan International Inc, 2009 SCC Online Del. 4231. 2. In view of this situation obtaining, these appeals are disposed of in terms of the aforementioned judgement. Pending application(s), if any, shall stand closed. V RAHV SHAKDHER, J ■j 1 Iai <1 u GH, J ALWANT SI MARCH 5, 2021/nk Click here in check corrigendum, if any ITA 176/2020 & conn. ^

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