AMADEUS IT GROUP SA vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/223/2022HC DelhiDLHC01043563202126 July 2022Bench: 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 along with the pending application in terms of the judgments of a Co-ordinate Bench in similar matters for earlier assessment years. The Court clarified that the final outcome of the dispute between the parties would be subject to the judgment of the Supreme Court in the civil appeals concerning the assessee's own case for earlier years. No specific finding was given on the merits of the Assessment Year 2014-15, as the appeal was disposed of based on precedent and pending higher court decisions. The operative direction was to dispose of the appeal in terms of the referred judgments.

What were the facts?

The assessee, Amadeus IT Group SA, filed an appeal before the Delhi High Court challenging an order dated January 29, 2021, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 3494/Del/2018 for Assessment Year 2014-15. The revenue was represented by the Deputy Commissioner of Income Tax. The assessee's counsel admitted that the issue in the present appeal had already been decided by the High Court in the assessee's own case for earlier assessment years. Appeals against those High Court decisions were pending before the Supreme Court. The counsel also stated that similar issues for Assessment Years 2007-08 to 2012-13 had been addressed by the High Court in various orders.

What were the issues?

1. Whether the present appeal raises issues that have been decided by this Court in the appellant's own case for earlier Assessment Years, and if so, what is the impact of the pending Supreme Court appeals on the present matter. Assessee's contention: The assessee's counsel fairly admitted that the issue raised in the present appeal has been answered by the High Court in the appellant's own case in ITA Nos. 191-193/2011, with appeals pending before the Supreme Court. The counsel also noted that similar issues for other assessment years have been decided by the High Court. Revenue's contention: The judgment does not record any specific contentions from the revenue regarding the issues raised. However, the revenue was represented by Senior Standing Counsel and Junior Standing Counsel.

AI-generated summary — verify with the full judgment below

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 223/2022 and CM APPL. 32292/2022 AMADEUS IT GROUP SA ..... Appellant Through : Mr. Vinay Vaish and Ms.Kavita Jha, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through : Mr. Sunil Agarwal, Senior Standing Counsel with Mr.Tushar Gupta, Junior Standing Counsel and Mr.Utkarsh Tiwari, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 26.07.2022 CM APPL. 32292/2022 (for exemption) Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. ITA 223/2022 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.3494/Del/2018 for the Assessment Year 2014-15. 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 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 15/06/2026 at 01:57:08

before the Supreme Court being CA Nos.8055/2011 and 1596-98/2014. He states that similar issues raised in 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 along with pending application is disposed of in terms of the judgments of the Co-ordinate Bench 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 JULY 26, 2022 j 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 15/06/2026 at 01:57:08

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