THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ESPN STAR SPORTS MAURITIUS S.N.C ET COMPAGNIE

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ITA - 333 / 2023HC Delhi02 June 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court allowed the applications for condonation of delay, subject to just exceptions. The matters were adjourned to a later date.

What were the facts?

The appeals were listed without prior intimation to the appellant's counsel. The counsel requested an adjournment to prepare for the case.

What were the issues?

The primary issue was the appellant's request for adjournment due to the appeals being listed without prior notice. The court also dealt with applications for condonation of delay.

AI-generated summary — verify with the full judgment below

$~8 to 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 331/2023&CM Nos.31499-500/2023

THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None.

+ ITA 332/2023&CM Nos.31501-02/2023

THE CHIEF COMMISSIONER OF INCOME TAX(OSD) - CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None. + ITA 333/2023

THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

ESPN STAR SPORTS MAURITIUS S.N.C ET COMPAGNIE

..... Respondent

Through: None.

ITA 331/2023 &connected matters

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 13:13:26

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

02.06.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.31499/2023 in ITA 331/2023 CM No.31501/2023 in ITA 332/2023

1.

Allowed, subject to just exceptions. ITA 331/2023&CM No.31500/2023 ITA 332/2023&CM No.31502/2023[Applications filed on behalf of the appellant seeking condonation of delay of 300 days in re-filing the appeals] ITA 333/2023

2.

An adjournment slip has been moved by Mr Ruchir Bhatia, who appears on behalf of the appellant/revenue, as the above-captioned appeals have been listed without prior intimation. 3. Accordingly, at the request of Mr Bhatia, list the above-captioned matters on 26.09.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JUNE 2, 2023

Click here to check corrigendum, if any

ITA 331/2023 &connected matters

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 13:13:26

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