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

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ITA/253/2026HC DelhiDLHC01011690202625 March 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the present appeals should be dismissed. The Court's reasoning was based on the submission by the Assessee's counsel that a Coordinate Bench of the same Court had already rejected an appeal by the Department on identical grounds and against the same assessee on April 17, 2025, in ITA 554/2024. The Revenue's counsel could not dispute this fact. The Court found that the issues involved in the present appeals were exactly identical to those in the previously decided appeal. Therefore, the appeals were dismissed. No specific IT Act sections were discussed as the decision was based on precedent.

What were the facts?

The appeals were filed by the Commissioner of Income Tax - International Taxation -3 (the Revenue) against Six Continents Hotels Inc. (the Assessee). The appeals challenged orders from the Income Tax Appellate Tribunal (ITAT). The Assessee's counsel submitted that a Coordinate Bench of the Delhi High Court had previously rejected an appeal by the Department on identical grounds and with the same assessee on April 17, 2025, in Appeal No. 554/2024. The Revenue's counsel could not dispute this fact. The Court noted that the issues in the present appeals were exactly identical to those in ITA 554/2024.

What were the issues?

1. Whether the present appeals, filed by the Revenue, should be dismissed on the grounds that a Coordinate Bench of the Delhi High Court has already rejected the Revenue's appeal on identical grounds and against the same assessee. Assessee's Contention: The Assessee argued that since the Department's appeal on the very same grounds and concerning the very same assessee was rejected by a Coordinate Bench of the Delhi High Court on April 17, 2025 (Appeal No. 554/2024), the instant appeals should also be dismissed. Revenue's Contention: The Revenue's counsel could not dispute the fact presented by the Assessee regarding the prior decision.

AI-generated summary — verify with the full judgment below

$~47 & 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 253/2026 + ITA 254/2026

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

.....Appellant Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Maan, Mr. P. Gupta, JSCs.

versus

SIX CONTINENTS HOTELS INC.

.....Respondent Through: Mr. Manuj Sabharwal, Mr. Manish Kumar, 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 %

25.03.2026 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 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 30/03/2026 at 15:56:31

present appeal is exactly identical to the facts relating to ITA 554/2024. 4. Instant appeals, therefore, fail.

DINESH MEHTA, J

VINOD KUMAR, J MARCH 25, 2026/ck

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 30/03/2026 at 15:56:31

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