COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI vs. HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2015-16
What did the High Court hold?
The Delhi High Court disposed of the appeals filed by the Revenue as infructuous. This decision was based on the fact that the Income Tax Appellate Tribunal (ITAT) had subsequently recalled its order dated December 9, 2020, concerning Grounds 6 and 7, in response to an application filed under Section 254(2) of the Income Tax Act, 1961. The High Court clarified that if the Revenue wished to challenge the liability to deposit advance tax and the interest thereon, it was at liberty to file separate appeals. The core issues decided by the ITAT in its initial order, and the specific reasoning for the recall, were not detailed in this High Court order, as the appeals were disposed of on a procedural development.
What were the facts?
The Revenue (Commissioner of Income Tax, International Taxation 2, New Delhi) filed several Income Tax Appeals (ITAs 255/2022 to 261/2022) before the Delhi High Court. These appeals challenged a common order dated December 9, 2020, passed by the Income Tax Appellate Tribunal (ITAT) in multiple appeals concerning Huawei Technologies Co. Ltd. for various assessment years (2010-11 to 2016-17). The Revenue's appeals primarily focused on Grounds 6 and 7 of the ITAT's original order. Subsequently, the Revenue presented a photocopy of an order dated October 29, 2021, passed by the ITAT, which recalled its earlier order concerning Grounds 6 and 7, pursuant to an application filed under Section 254(2) of the Income Tax Act, 1961.
What were the issues?
1. Whether the Income Tax Appellate Tribunal's order dated December 9, 2020, as it pertains to Grounds 6 and 7, is valid and requires challenge by the Revenue. (Question of law and fact, concerning the ITAT's decision on these grounds). Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue filed appeals challenging the ITAT's order dated December 9, 2020, specifically concerning Grounds 6 and 7. However, the Revenue later presented an order dated October 29, 2021, wherein the ITAT recalled its earlier decision on these very grounds. This subsequent order by the ITAT rendered the Revenue's appeals before the High Court infructuous.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
$~27-33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 255/2022 & C.M.No.34237/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI ..... Appellant Through: Mr.Kunal Sharma, Sr.Standing Counsel for the Revenue with Ms.Zehra Khan and Mr.Shray Nargotra, Advocates. versus HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2015-16 ..... Respondent Through: Ms.Kavita Jha with Mr.Udit Naresh, Advocates. 28 + ITA 256/2022 & C.M.No.34238/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI ..... Appellant Through: Mr.Kunal Sharma, Sr.Standing Counsel for the Revenue with Ms.Zehra Khan and Mr.Shray Nargotra, Advocates. versus M/S HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2012-13 ..... Respondent Through: Ms.Kavita Jha with Mr.Udit Naresh, Advocates. 29 + ITA 257/2022 & C.M.No.34239/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI ..... Appellant Through: Mr Mr.Kunal Sharma, Sr.Standing 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 01:51:04
Counsel for the Revenue with Ms.Zehra Khan and Mr.Shray Nargotra, Advocates. versus HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2016-17 ..... Respondent Through: Ms.Kavita Jha with Mr.Udit Naresh, Advocates. 30 + ITA 258/2022 & C.M.No.34240/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI ..... Appellant Through: Mr.Kunal Sharma, Sr.Standing Counsel for the Revenue with Ms.Zehra Khan and Mr.Shray Nargotra, Advocates. versus HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2014-15 ..... Respondent Through: Ms.Kavita Jha with Mr.Udit Naresh, Advocates. 31 + ITA 259/2022 & C.M.No.34241/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI ..... Appellant Through: Mr.Kunal Sharma, Sr.Standing Counsel for the Revenue with Ms.Zehra Khan and Mr.Shray Nargotra, Advocates. versus 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 01:51:04
HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2013-14 ..... Respondent Through: Ms.Kavita Jha with Mr.Udit Naresh, Advocates. 32 + ITA 260/2022 & C.M.No.34242/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI ..... Appellant Through: Mr.Kunal Sharma, Sr.Standing Counsel for the Revenue with Ms.Zehra Khan and Mr.Shray Nargotra, Advocates. versus M/S HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2011-12 ..... Respondent Through: Ms.Kavita Jha with Mr.Udit Naresh, Advocates. 33 + ITA 261/2022 & C.M.No.34243/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI ..... Appellant Through: Mr.Kunal Sharma, Sr.Standing Counsel for the Revenue with Ms.Zehra Khan and Mr.Shray Nargotra, Advocates. versus HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2010-11 ..... Respondent Through: Ms.Kavita Jha with Mr.Udit Naresh, Advocates. 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 01:51:04
CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 04.08.2022 Present Income Tax Appeals have been filed challenging the common Order dated 09th December, 2020 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 6921/Del/2014, ITA No. 937/Del./2014, ITA No. 6376/Del./2016, ITA No. 6377/Del./2016, ITA No. 6799 /Del./2017, ITA No. 5506/Del./2018 and ITA No. 8263/Del./2019. Today, learned counsel for the Appellant has handed over in Court, a photocopy of the order dated 29th October, 2021 passed by the ITAT recalling its order vis-a-vis Grounds 6 and 7 in an application filed under Section 254(2) of the Income Tax Act, 1961. It is pertinent to mention that the present appeals filed on 16th June, 2022 challenge the initial order of the ITAT dated 09th December, 2020 primarily with regard to Grounds 6 and 7. Consequently, this Court disposes of the present appeals and applications as infructuous. It is clarified that if the appellant so desires, it is at liberty to file separate appeals challenging the liability to deposit advance tax and interest thereon. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 4, 2022 KA 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 01:51:04
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