COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI vs. NCR GLOBAL SOLUTIONS LIMITED.

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ITA/417/2024HC DelhiDLHC01046803202405 August 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the appeal filed by the Revenue (Commissioner of Income Tax) did not raise any substantial question of law. Consequently, the appeal was dismissed. The reasoning provided by the Court was that the present appeal was identical in nature to ITA 410/2024, in which the Court had already rendered a decision finding no substantial question of law. Therefore, following its own precedent, the Court concluded that this appeal also lacked the necessary legal substance to be entertained. No specific findings on the merits of the original dispute before the ITAT were made, as the dismissal was purely on the procedural ground of lacking a substantial question of law. The operative direction was to dismiss the appeal.

What were the facts?

The Commissioner of Income Tax (International Taxation-2), New Delhi, the appellant, filed an appeal before the Delhi High Court against an order presumably passed by the Income Tax Appellate Tribunal (ITAT). The respondent is NCR Global Solutions Limited. The appeal was filed with a delay of 280 days, for which an application was made to condone the delay. The High Court, in its order dated August 5, 2024, noted that the appeal failed to raise any substantial question of law. The High Court's decision was based on its prior ruling in ITA 410/2024. The specific assessment year(s) and the amount in dispute are not recorded in this order.

What were the issues?

1. Whether the appeal filed by the Revenue raises a substantial question of law. Assessee's Arguments: The judgment does not record any arguments made by the assessee (NCR Global Solutions Limited). Revenue's Arguments: The Revenue, represented by the Commissioner of Income Tax, contended that the appeal raised a substantial question of law. However, the High Court found this contention to be without merit, as the appeal did not present any such question. The Revenue's arguments are not detailed beyond this general assertion.

AI-generated summary — verify with the full judgment below

$~338 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 417/2024 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI

.....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, JSCs & Mr. Utkarsh Tiwari, Adv.

versus

NCR GLOBAL SOLUTIONS LIMITED. .....Respondent Through: Mr. Nageshwar Rao, Mr. Parth, Ms. Anshika Agarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

05.08.2024 CM APPL. 44219/2024 (Ex.)

Allowed subject to all just exceptions.

Application stands disposed of. CM APPL. 44218/2024 (280 Days Delay) Bearing in mind the disclosures made, the delay in filing the appeal is condoned.

The applications shall stand disposed of.

ITA 417/2024 Following our decision rendered in ITA 410/2024, we find that the appeal fails to raise any substantial question of law. It shall consequently stand dismissed.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. AUGUST 5, 2024/neha 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 03/07/2025 at 00:23:06

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