AMADEUS IT GROUP SA(ERSTWHILE AMADEUS GLOBAL TRAVEL DISTRIBUTION SA) vs. THE ASSISTANT DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE- 1(1)

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ITA/956/2019HC DelhiDLHC01045270201920 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no question of law arises for its consideration. This conclusion was reached because the ITAT had already determined that the Appellant assessee had a permanent establishment in India. The High Court noted that this finding by the ITAT was consistent with its own prior decisions in related appeals, which had been confirmed by the High Court. Consequently, following its own precedents, the High Court dismissed the present appeal. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The Appellant, Amadeus IT Group SA (erstwhile Amadeus Global Travel Distribution SA), filed an appeal before the High Court of Delhi challenging an order dated July 18, 2019, passed by the Income Tax Appellate Tribunal (ITAT) in ITA 1494/Del/2011. This ITAT order pertained to the assessment year 2006-07. The ITAT had dismissed the assessee's appeal, relying on its prior decisions in other appeals (ITA Nos. 2424, 2425, 2426/DEL/2010). These prior ITAT decisions had been upheld by the High Court itself in its own appeals (ITA Nos. 795/2011 & 797/2011). The core finding of the ITAT, which led to the dismissal, was that the Appellant had a permanent establishment in India. The amount in dispute is not specified.

What were the issues?

1. Whether a question of law arises for consideration before the High Court, given the ITAT's finding that the Appellant assessee had a permanent establishment in India. Assessee's Contentions: The Appellant is challenging the ITAT's order that found a permanent establishment in India. However, the judgment does not record specific arguments made by the Appellant before the High Court regarding this finding or any other aspect. Revenue's Contentions: The judgment does not record any specific contentions made by the Respondent (Assistant Director of Income Tax) before the High Court.

AI-generated summary — verify with the full judgment below

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 956/2019 AMADEUS IT GROUP SA(ERSTWHILE AMADEUS GLOBAL TRAVEL DISTRIBUTION SA) ..... Appellant Through: Ms. Kavita Jha and Mr. Udit Naresh, Advocates. versus THE ASSISTANT DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE- 1(1) ..... Respondent Through: Mr. Ruchir Bhatia, Senior Standing Counsel. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 20.11.2019 1. The Appellant has preferred the present appeal to assail the order dated 18.07.2019 passed by the ITAT in ITA 1494/Del/2011 relating to assessment year 2006-07. The ITAT has rejected the said appeal preferred by the Appellant assessee following its earlier orders in ITA Nos. 2424, 2425, 2426/DEL/2010 which has been confirmed by this Court in ITA Nos. 795/2011 & 797/2011. The ITAT found that the Appellant assessee had a permanent establishment in India. 2. In view of the aforesaid, no question of law arises for our consideration. Following our aforesaid decisions, the present appeal is dismissed. VIPIN SANGHI, J SANJEEV NARULA, J NOVEMBER 20, 2019/nk

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