COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI vs. HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2014-15
What did the High Court hold?
The Delhi High Court held that the present appeals filed by the Revenue were rendered infructuous. This was due to the Income Tax Appellate Tribunal's subsequent order dated October 29, 2021, which recalled its earlier order dated December 9, 2020, specifically concerning Grounds 6 and 7. The Revenue's appeals were primarily based on these grounds. The Court noted that if the appellant (Revenue) wished to challenge the liability to deposit advance tax and interest thereon, it was at liberty to file separate appeals. The operative direction was to dispose of the present appeals and applications as infructuous.
What were the facts?
The appeals were filed by the Commissioner of Income Tax (International Taxation) 2, New Delhi, against Huawei Technologies Co. Ltd. for assessment years 2010-11 to 2016-17. The appeals challenged a common order dated December 9, 2020, passed by the Income Tax Appellate Tribunal (ITAT). The Revenue's appeals primarily contested Grounds 6 and 7 of the ITAT's initial order. However, the Revenue subsequently filed an application under Section 254(2) of the Income Tax Act, 1961, seeking recall of the ITAT's order concerning Grounds 6 and 7. The ITAT passed a subsequent order on October 29, 2021, recalling its earlier order on these specific grounds.
What were the issues?
1. Whether the present appeals filed by the Revenue challenging the ITAT's order dated December 9, 2020, are rendered infructuous in light of the ITAT's subsequent order dated October 29, 2021, recalling its earlier decision on the grounds under challenge. Assessee's Contention: The assessee's counsel did not explicitly state their arguments but were present. The fact that the ITAT recalled its order on the disputed grounds implies that the Revenue's challenge to the initial order on those grounds may no longer be valid. Revenue's Contention: The Revenue, through its counsel, presented a photocopy of the ITAT's order dated October 29, 2021, which recalled the earlier order concerning Grounds 6 and 7. This action by the ITAT directly impacts the basis of the Revenue's appeals.
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 01:50:04
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 01:50:04
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 01:50:04
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 01:50:04
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