COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. L.G. ELECTRONICS INC. KOREA

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ITA - 427 / 2023HC Delhi04 August 20232 pages
For Petitioner: SANJAY KUMAR
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appeals had become infructuous as the period extended by the interim order had expired. A fresh order extending the interim order had also been passed by the ITAT.

What were the facts?

The appeals concerned AY 2016-17 and AY 2017-18, and challenged an ITAT order dated 25.11.2022. The impugned order was passed on a miscellaneous application seeking extension of an interim order.

What were the issues?

The primary issue was whether the appeals had become infructuous due to the expiry and subsequent extension of the interim order.

AI-generated summary — verify with the full judgment below

$~34 & 35 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 426/2023 & CM Nos.39604-05/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Easha, Adv.

versus

L.G. ELECTRONICS INC. KOREA ..... Respondent

Through: Mr Ankul Goyal, Adv.

+ ITA 427/2023 & CM Nos.39606-07/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Easha, Adv.

versus

L.G. ELECTRONICS INC. KOREA ..... Respondent

Through: Mr Ankul Goyal, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

04.08.2023 [Physical Hearing/Hybrid Hearing (as per request)] 1. These appeals concern Assessment Year (AY) 2016-17 [ITA No.426/2023] and AY 2017-18 [ITA No.427/2023]. 2 Via the said appeals, the appellant/revenue seeks to assail the order dated 25.11.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].

ITA 426/2023 & 427/2023

page 1 of 2 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 27/03/2026 at 12:44:55

3.

The impugned order has been passed on a miscellaneous application filed by the respondent/assessee, seeking extension of the interim order. 4. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that that the appeals have been rendered infructuous, as the impugned order has worked itself out as the period extended by the Tribunal came to an end on 24.05.2023. 5. Furthermore, we are informed by the learned counsel for the respondent/assessee that a fresh order has been passed, extending the interim order. This order, we are told, was passed on 26.05.2023. 6. In view of the aforesaid circumstances, at request of Mr Sanjay Kumar, the above-captioned appeals and the pending applications are closed. 7. Needless to say that since we have not dealt with the merits of the appeals, the questions of law raised shall remain open. 7.1 Likewise, the defence that the respondent/assessee may like to articulate is also kept open. 8. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

AUGUST 4, 2023

Click here to check corrigendum, if any ITA 426/2023 & 427/2023

page 2 of 2 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 27/03/2026 at 12:44:55

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