COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI vs. M/S HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2011-12
What did the High Court hold?
The Delhi High Court noted that the Revenue had filed the present appeals challenging the ITAT's order dated December 9, 2020, specifically concerning Grounds 6 and 7. However, the Revenue subsequently filed an application under Section 254(2) of the Income Tax Act, 1961, before the ITAT. The ITAT, by its order dated October 29, 2021, recalled its earlier decision on Grounds 6 and 7. Consequently, the High Court found the present appeals to be infructuous. The Court disposed of the appeals and applications as infructuous. It was clarified that if the appellant (Revenue) desired, it was at liberty to file separate appeals challenging the liability to deposit advance tax and interest thereon. No specific finding was given on the merits of Grounds 6 and 7 as the appeals were disposed of on a procedural development.
What were the facts?
The appeals were filed by the Commissioner of Income Tax (International Taxation) 2, New Delhi, against M/s 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 the ITAT's decision on Grounds 6 and 7 of its original order. However, the Revenue later filed an application under Section 254(2) of the Income Tax Act, 1961, before the ITAT, seeking recall of its order concerning Grounds 6 and 7. The ITAT passed a subsequent order on October 29, 2021, recalling its earlier decision on these specific grounds.
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 present appeals filed by the Revenue. Assessee's Contentions: The assessee, Huawei Technologies Co. Ltd., is represented by Ms. Kavita Jha and Mr. Udit Naresh. The judgment does not record specific arguments made by the assessee regarding the grounds under challenge. Revenue's Contentions: The Revenue, represented by Mr. Kunal Sharma, Sr. Standing Counsel, along with Ms. Zehra Khan and Mr. Shray Nargotra, Advocates, filed the present appeals challenging the ITAT's order dated December 9, 2020, primarily concerning Grounds 6 and 7. The Revenue subsequently filed an application under Section 254(2) of the Income Tax Act, 1961, before the ITAT to recall its order on these grounds. The Revenue's appeals were rendered infructuous by the ITAT's subsequent order recalling its decision on Grounds 6 and 7.
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 01:48:45
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 01:48:45
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 01:48:45
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 01:48:45
Recent GST High Court judgments
Search GST case law →- M/S Kallu Cable vs. The Commissioner State Goods And Service TaxUttarakhand · 5 Nov 2026
- Jishu Suklabaidya vs. The Union Of INDIA And 16 Ors.Gauhati · 4 Nov 2026
- M/S Sun Shine Metal Works vs. State Of U.P And AnotherAllahabad · 4 Nov 2026
- M/S Bansal Sanitary Store vs. State Of U.P. And 2 OthersAllahabad · 4 Nov 2026
- M/S Princess Girls Collection vs. State Of U.P. And AnotherAllahabad · 4 Nov 2026
