What did the High Court hold?

The High Court closed the appeal and pending applications as the matter had become infructuous. The court explicitly stated that the merits of the case and the defenses of the assessee remained open.

The revenue stated that the appeal had become infructuous as the interim order from the ITAT had expired. The assessee confirmed a fresh order had been passed.

What were the issues?

Whether the appeal had become infructuous due to the expiry of an interim order. The court did not decide on the merits of the underlying tax dispute.

CIT vs M/S L.G. Electronics Inc. Korea | Delhi High Court 2023

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 423/2023 and CM APPLs. 39271-72/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel.

versus

M/S L.G. ELECTRONICS INC. KOREA

..... Respondent Through: Mr Deepak Chopra with Mr Ankul Goyal and Mr Rohan Khare, Advocates.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE ANISH DAYAL

O R D E R %

03.08.2023 [Physical Hearing/Hybrid Hearing (as per request)] 1. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that the appeal has become infructuous as the interim order dated 25.11.2022 passed by the Income Tax Appellate Tribunal [in short, the “Tribunal”] extending the operation of the interim order, has already expired. 2. Mr Deepak Chopra, learned counsel, who appears on behalf of the respondent/assessee, informs us that a fresh order has been passed on 26.05.2023. 3. Given the aforesaid circumstances, the above-captioned appeal and pending applications are closed. ITA 423/2023

page 1 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 13:11:49

Since we have not commented on the merits of the matter, that aspect shall remain open. Likewise, the defence(s) available to the respondent/assessee are also left open.

RAJIV SHAKDHER, J

ANISH DAYAL, J

AUGUST 3, 2023 / tr

Click here to check corrigendum, if any

ITA 423/2023

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 13:11:49

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. M/S L.G. ELECTRONICS INC. KOREA

What did the High Court hold?

What were the facts?

What were the issues?

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