THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SIX CONTINENTS HOTELS INC.

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ITA/211/2026HC DelhiDLHC01010486202619 March 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal fails. This decision was based on the fact that the issue involved in the instant appeal was exactly identical to the facts relating to ITA 554/2024, where a Coordinate Bench of the same court had already rejected the Department's appeal on the same grounds. The Revenue's counsel was unable to dispute this factual submission. Therefore, the appeal was dismissed in light of the prior precedent. No specific operative directions were issued as the appeal was dismissed on a preliminary ground.

What were the facts?

The appeal was filed by the Commissioner of Income Tax - International Taxation -3 (the Revenue) against Six Continents Hotels Inc. (the Assessee). The Assessee's counsel submitted that a Coordinate Bench of the High Court had previously rejected the Department's appeal on identical grounds for the same assessee. The Revenue's counsel could not dispute this fact. The High Court, after reviewing the prior order, found the issue in the present appeal to be exactly identical to the facts in the previous appeal.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be dismissed on the grounds that a Coordinate Bench of the High Court has already rejected the Department's appeal on identical grounds for the same assessee. (Question of law and fact) Assessee's Contention: The appeal should be dismissed as the issue is identical to a previous appeal filed by the Department for the same assessee, which was rejected by a Coordinate Bench on 17.04.2025 in ITA 554/2024. Revenue's Contention: The Revenue's counsel could not dispute the fact presented by the assessee regarding the prior judgment.

AI-generated summary — verify with the full judgment below

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 211/2026 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann & Mr. P. Gupta, JSCs

versus

SIX CONTINENTS HOTELS INC.

.....Respondent Through: Mr. Manu Sabharwal, Mr. Devvrat Tiwari & Mr. Drona Negi, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

19.03.2026 1. Learned counsel for the respondent at the outset submitted that in the case of very same assessee, the appeal filed by the Department on the very same grounds has been rejected by Coordinate Bench of this Court on 17.04.2025 (Appeal No. 554/2024) and therefore, instant appeal also deserves to be dismissed. 2. Mr. Ruchir Bhatia, learned counsel for the appellant could not dispute the aforesaid fact situation. 3. In view of the above and having gone through the order dated 17.04.2025 passed in ITA 554/2024, we find that the issue involved in the present appeal is exactly identical to the facts relating to ITA 554/2024. 4. Instant appeal, therefore, fails.

DINESH MEHTA, J.

VINOD KUMAR, J. MARCH 19, 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 23/03/2026 at 10:52:14

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