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

$~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

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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