COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI vs. HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2013-14
What did the High Court hold?
The Delhi High Court disposed of the Income Tax Appeals filed by the Revenue as infructuous. This decision was based on the fact that the Income Tax Appellate Tribunal (ITAT) had subsequently passed an order dated October 29, 2021, recalling its earlier order of December 9, 2020, concerning Grounds 6 and 7. The Revenue's appeals were primarily challenging the original ITAT order on these specific grounds. The Court clarified 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 principle derived is that an appeal challenging an order becomes infructuous if the order itself is recalled by the lower appellate authority.
What were the facts?
The Revenue (Commissioner of Income Tax, International Taxation 2, New Delhi) filed several Income Tax Appeals before the Delhi High Court against orders passed by the Income Tax Appellate Tribunal (ITAT). These appeals challenged the ITAT's common order dated December 9, 2020, which pertained to assessment years ranging from 2010-11 to 2016-17 for the assessee, Huawei Technologies Co. Ltd. The Revenue's appeals were primarily concerned with Grounds 6 and 7 of the ITAT's original order. Subsequently, the ITAT passed another order on October 29, 2021, recalling its earlier decision 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 erred in its order dated December 9, 2020, concerning Grounds 6 and 7, which are the subject of the Revenue's appeals. The Revenue contended that the ITAT's order dated December 9, 2020, was erroneous with respect to Grounds 6 and 7. The Revenue's appeals were filed challenging this specific order. The assessee, Huawei Technologies Co. Ltd., was represented by its counsel. The ITAT subsequently passed an order dated October 29, 2021, recalling its earlier order concerning Grounds 6 and 7, in response to an application filed by the assessee under Section 254(2) of the Income Tax Act, 1961. The judgment does not record specific arguments from either side regarding the merits of Grounds 6 and 7, as the appeals were disposed of based on the subsequent ITAT order.
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 01:51:39
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 01:51:39
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 01:51:39
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 01:51:39
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