COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI vs. M/S HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2010-11

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ITA/261/2022HC DelhiDLHC01029494202204 August 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA4 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court disposed of the present appeals and applications as infructuous. The Court noted that the Revenue had filed applications under Section 254(2) of the Income Tax Act, 1961, before the ITAT, seeking recall of the ITAT's order dated December 9, 2020, specifically concerning Grounds 6 and 7. The ITAT subsequently recalled its order on October 29, 2021, in relation to these grounds. Since the present appeals were filed challenging the original ITAT order of December 9, 2020, primarily on Grounds 6 and 7, and the ITAT had since recalled its order on these very grounds, the appeals were rendered infructuous. The Court clarified that the Revenue was at liberty to file separate appeals challenging the liability to deposit advance tax and interest thereon, if so desired.

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 concerned Grounds 6 and 7 of the ITAT's initial order. However, the Revenue later filed an application under Section 254(2) of the Income Tax Act, 1961, seeking recall of the ITAT's order concerning these specific grounds. The ITAT recalled its order on October 29, 2021, in relation to Grounds 6 and 7. The present appeals were filed on June 16, 2022, challenging the original ITAT order.

What were the issues?

1. Whether the present appeals filed by the Revenue are infructuous in light of the ITAT recalling its order on the grounds challenged in these appeals. Assessee's Contention: The assessee did not explicitly record arguments in the provided text. However, the context implies the assessee would likely argue that the appeals are infructuous as the ITAT has recalled the very order being appealed. Revenue's Contention: The Revenue's counsel presented a photocopy of the ITAT's order dated October 29, 2021, recalling its initial order concerning Grounds 6 and 7. This action by the ITAT, subsequent to the filing of the present appeals, rendered the appeals infructuous.

Which sections of the Income-tax Act were involved?

Section 254(2)

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 01:48:37

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 01:48:37

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 01:48:37

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 01:48:37

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