THE COMMISSIONER OF INCOME TAX -INTERNATIONAL TAXATION -2 vs. INTELSAT CORPORATION

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ITA/900/2019HC DelhiDLHC01041134201915 October 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the issues raised by the Revenue were squarely covered by the Court's own prior decisions in M/s Asia Satellite Telecommunications Co. Ltd. Vs. DIT and Director of International Taxation Vs. New Skies Satellite BV, no substantial question of law arose for its consideration. The Court found no merit in entertaining the appeal. Consequently, the appeal was dismissed.

What were the facts?

The Commissioner of Income Tax - International Taxation - 2 (Revenue) filed an appeal against the order dated 26.03.2019 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'G', for the assessment year 2012-13. The ITAT had relied on decisions of the Delhi High Court in M/s Asia Satellite Telecommunications Co. Ltd. Vs. DIT and Director of International Taxation Vs. New Skies Satellite BV. The Revenue contended that the issues raised in its appeal were covered by these prior High Court judgments.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue when the issues are squarely covered by its own previous decisions? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The Revenue argued that the issues raised in its appeal were squarely covered by the decisions of the Delhi High Court in M/s Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New Skies Satellite BV, (2016) 382 ITR 114 Del. Therefore, no substantial question of law arises for consideration.

AI-generated summary — verify with the full judgment below

$~52. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 900/2019 THE COMMISSIONER OF INCOME TAX -INTERNATIONAL TAXATION -2 ..... Appellant Through: Mr. Ruchir Bhatia and Mr. Puneet Rai, Advs.

versus

INTELSAT CORPORATION ..... Respondent

Through:

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 15.10.2019

The present appeal is directed against the order dated 26.03.2019 passed by the Income Tax Appellate Tribunal Delhi Bench (ITAT): „G‟, New Delhi in ITA No. 236/Del/2016 in respect of the assessment year 2012- 13. The Tribunal has placed reliance on the decisions of this Court in M/s Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New Skies Satellite BV, (2016) 382 ITR 114 Del.

Since the issues raised by the Revenue are squarely covered by the aforesaid decisions of this Court, in our view, no question of law arises for

our consideration.

Dismissed.

VIPIN SANGHI, J

SANJEEV NARULA, J OCTOBER 15, 2019 kd

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