AMADEUS IT GROUP SA vs. DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/324/2022HC DelhiDLHC01043647202112 September 2022Author: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the present appeal in terms of the judgments of its Co-ordinate Benches in similar matters concerning the appellant and other assessment years. The Court explicitly stated that the final outcome of the dispute between the parties would be subject to the decision of the Supreme Court in the pending Civil Appeals. Therefore, no specific finding was rendered on the merits of the issue for Assessment Year 2013-14 in this order, as it was decided based on precedent and the pending Supreme Court proceedings. The operative direction was to dispose of the appeal in line with existing High Court judgments, pending the apex court's decision.

What were the facts?

The appellant, Amadeus IT Group SA, filed an Income Tax Appeal (ITA No. 324/2022) before the Delhi High Court, challenging an order dated January 29, 2021, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 2007/Del/2017. This appeal pertains to Assessment Year 2013-14. The appellant's counsel acknowledged that the issue in the present appeal had already been decided by the Delhi High Court in the appellant's own case (ITA Nos. 191-193/2011). Appeals against those decisions are currently pending before the Supreme Court (Civil Appeals Nos. 8055/2011 and 1596-98/2014). Furthermore, similar issues for Assessment Years 2007-08 to 2012-13 were also decided by the Delhi High Court in various other appeals.

What were the issues?

1. Whether the issue raised in the present appeal has been decided by this Court in the Appellant's own case, and if so, what is the implication given the pendency of appeals before the Supreme Court? Assessee's Contention: The assessee's counsel admitted that the issue in the present appeal has been decided by the Delhi High Court in the appellant's own case. The counsel also stated that similar issues for previous assessment years have been addressed by the High Court in other appeals. Revenue's Contention: No specific arguments were recorded for the revenue in the provided text.

AI-generated summary — verify with the full judgment below

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 324/2022 AMADEUS IT GROUP SA ..... Appellant Through: Mr.Udit Naresh, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr.Sunil Kumar Agarwal, Sr.Standing Counsel with Mr.Tushar Gupta and Mr.Utkarsh Tiwari, Advocates. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 12.09.2022 Present Income Tax Appeal has been filed challenging the order dated 29th January, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.2007/Del/2017 for the Assessment Year 2013-14. Learned counsel for the Appellant fairly admits that the issue raised in the present appeal has been answered by this Court in Appellant’s own case in ITA Nos.191-193/2011 and appeal against the same is pending disposal before the Supreme Court being Civil Appeals Nos.8055/2011 and 1596- 98/2014.

He states that similar issues raised in the appeals for Assessment Years 2007-08 to 2012-13 have been answered by this Court in ITA Nos. 67/2021, 90/2021; ITA No. 93/2021 and ITA Nos. 82/2021, 83/2021, 85/2021 vide orders dated 09th March, 2021, 22nd March, 2021 and 23rd March, 2021 respectively. Accordingly, the present appeal is disposed of in terms of the judgments of the Co-ordinate Benches as referred to hereinabove. It is made clear that the final result qua the dispute between the parties will abide by the judgment of the Supreme Court in the Civil Appeals referred to hereinabove. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J SEPTEMBER 12, 2022 KA

Recent GST High Court judgments

Search GST case law →