PR. COMMISSIONER OF INCOME TAX-6 vs. NOKIA SOLUTIONS & NETWORKS INDIA PVT. LTD.(FORMERLY KNOWN AS, NOKIA SIEMENS NETWORKS PVT. LTD.

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ITA/374/2018HC DelhiDLHC01045523201804 April 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the impugned order of the ITAT could not be faulted. The Court relied on its own ruling in Pepsi Foods Pvt. Ltd. v. ACIT 376 ITR 87 (Del). The reasoning was that the ITAT's action was in line with the precedent set by the Court. Therefore, the appeals filed by the Revenue were dismissed. No specific finding on the merits of the original dispute before the ITAT was made, as the appeals were decided on the procedural point of the extension of the interim order.

What were the facts?

These are two appeals filed by the Principal Commissioner of Income Tax-6 (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Nokia Solutions & Networks India Pvt. Ltd. The appeals challenge the ITAT's decision to extend an interim order beyond a period of 365 days. The specific assessment years are not mentioned in the provided text. The procedural history involves the Revenue filing these appeals against the ITAT's order.

What were the issues?

1. Whether the Income Tax Appellate Tribunal (ITAT) erred in extending its interim order beyond a period of 365 days, which is a question of law. The Revenue contends that the ITAT's extension of the interim order beyond 365 days is impermissible. The Assessee's contentions are not recorded in the provided judgment. The Revenue relies on the ruling of this Court in Pepsi Foods Pvt. Ltd. v. ACIT 376 ITR 87 (Del) to support its argument.

AI-generated summary — verify with the full judgment below

$~35 & 36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 373/2018, C.M. APPL.12588/2018

PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant

versus NOKIA SOLUTIONS & NETWORKS INDIA PVT. LTD. (FORMERLY AS KNOWN AS, NOKIA SIEMENS NETWORK INDIA PVT LTD

..... Respondent

+ ITA 374/2018, C.M APPL.12589-12590/2018

PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant

versus NOKIA SOLUTIONS & NETWORKS INDIA PVT. LTD.(FORMERLY KNOWN AS, NOKIA SIEMENS NETWORKS PVT. LTD.

..... Respondent Through : Sh. Rahul Chaudhary, Sr. Standing Counsel, for Revenue, in Item Nos. 35 and 36. Sh. Amit Shrivastava and Sh. Deepak Chopra, Advocates, in Item Nos. 35 and 36.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

04.04.2018

In these two appeals, the ground of challenge to the Income Tax Appellate Tribunal’s (ITAT) order is that the interim order was extended by it beyond a period of 365 days. The Court is of the opinion that the impugned order cannot be faulted in view of the ruling of this Court in Pepsi Foods Pvt. Ltd. v. ACIT 376 ITR 87 (Del). The appeals are accordingly dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J APRIL 04, 2018/AJK

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