What did the High Court hold?

The Delhi High Court condoned the delay in refiling the appeal. The court noted that the issue in this appeal was covered by a previous judgment in a similar case between the same parties.

The appeal was filed by the Commissioner of Income Tax (International Taxation)-2 against M/s Nokia Solutions and Networks OY. The appellant sought condonation of delay in refiling the appeal.

What were the issues?

The primary issue was whether the delay in refiling the appeal should be condoned. The court also considered if the current appeal was covered by a previous judgment.

CIT vs M/S Nokia Solutions and Networks… | Delhi High Court 2022

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 521/2022

COMMISSIONER OF INCOME TAX (INTERNATIONAL

TAXATION)-2

......Appellant

Through: Mr Sanjay Kumar, Sr. Standing

Counsel.

versus

M/S NOKIA SOLUTIONS AND NETWORKS OY.....Respondent

Through: Mr Ankul Goyal with Mr Priyam

Bhatnagar, Advocates.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE MINI PUSHKARNA

O R D E R %

08.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 53115/2022 1. Allowed, subject to just exceptions. CM APPL. 53116/2022 [Application filed on behalf of the appellant seeking condonation of delay in refiling the appeal] 2. For the reasons given in the application, the delay of 90 days in refiling the appeal is condoned. 3. The application is disposed of in the aforesaid terms.

ITA 521/2022

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 13:13:53

ITA 521/2022 4. Mr Sanjay Kumar, who appears on behalf of the appellant, has brought to our notice the judgment dated 02.12.2022 rendered by us in ITA No.503/2022, titled Commissioner of Income Tax (International Taxation)-2 v. Nokia Solutions and Networks OY. 5. Learned counsel for the parties say, that the issue raised in the above- captioned appeals is covered by the aforementioned judgment. 6. Accordingly, the above-captioned appeal is closed.

RAJIV SHAKDHER, J

MINI PUSHKARNA, J

DECEMBER 8, 2022 / tr

Click here to check corrigendum, if any

ITA 521/2022

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 13:13:53

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. M/S NOKIA SOLUTIONS AND NETWORKS OY

What did the High Court hold?

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What were the issues?

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