THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMADEUS IT GROUP SA

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 298/2023 & CM Nos.27436-37/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Mr Pratyaksh Gupta, Standing Counsel.

versus

AMADEUS IT GROUP SA

..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

23.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.27437/2023 [Application filed on behalf of the appellant seeking condonation of delay of 300 days in re-filing the appeal] 1. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 300 days. 2. Mr Udita Naresh, who appears on behalf of the respondent/assessee, says that he has no objection if the prayer made in the application is allowed. 3. Accordingly, the delay is condoned. 4. The application is, accordingly, disposed of. ITA 298/2023

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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 27/03/2026 at 14:34:40

CM No.27436/2023 5. Allowed, subject to just exceptions. ITA 298/2023 6. This appeal concerns Assessment Year (AY) 2009-10. 7. The appellant/revenue has laid a challenge to the order dated 26.10.2020 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 8. Mr Pratyaksh Gupta, learned standing counsel, who appears on behalf of the appellant/revenue, says that the issue raised in the instant appeal stands covered by the decision of this court dated 04.05.2023, passed in ITA No.254/2023. 9. Given this circumstance, according to us, no substantial question of law arises for our consideration. 10. The appeal is, accordingly, closed.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 23, 2023

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ITA 298/2023

page 2 of 2 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 27/03/2026 at 14:34:40