What did the High Court hold?

The Delhi High Court allowed the Revenue's request to withdraw the appeals. The Court granted the Revenue six weeks to file the appeals in the correct jurisdiction, subject to legal provisions.

The Revenue sought to withdraw appeals filed before the Delhi High Court. The reason for withdrawal was that the Jurisdictional Assessing Officer was located in Noida, Uttar Pradesh, and the Revenue intended to file the appeals in the appropriate High Court.

What were the issues?

The primary issue was the correct High Court for filing appeals when the jurisdictional Assessing Officer is located outside the territorial jurisdiction of the High Court where the appeals were initially filed.

CIT vs Formula One World Championship… | Delhi High Court 2023

$~35 to 37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 377/2023 + ITA 378/2023 + ITA 379/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

Versus

FORMULA ONE WORLD CHAMPIONSHIP LTD. U.K.

..... Respondent Through: Mr Percy Pardiwala, Sr Adv. with Mr Nishant Thakkar, Mr Nikhil Ranjan and Mr Kamal Arya, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

18.07.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Appl.35840/203 in ITA 377/2023 CM Appl.35841/203 in ITA 379/2023 1. Allowed, subject to just exceptions. ITA 377/2023 ITA 378/2023 ITA 379/2023 2. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says, that since the Jurisdictional Assessing Officer (JAO) is located in Noida, State of U.P., he would like to withdraw these appeals and move the appropriate High Court.

ITA nos.377, 378, 379/2023

1/2 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 13:32:03

2.1. Mr Bhatia seeks a leeway of six (6) weeks for the said purpose. 3. The request is not opposed by Mr Percy Pardiwala, learned senior counsel, instructed by Mr Nishant Thakkar, Advocate, who appears on behalf of the respondent/assessee. 4. Accordingly, the captioned-appeals are dismissed as withdrawn, with liberty to the appellant/revenue, to move to the appropriate High Court, albeit, as per law.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JULY 18, 2023/pmc

Click here to check corrigendum, if any

ITA nos.377, 378, 379/2023

2/2

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 13:32:03

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. FORMULA ONE WORLD CHAMPIONSHIP LTD. U.K.

What did the High Court hold?

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