What did the High Court hold?

The High Court condoned the delay in re-filing the appeals. The appeals were then closed as the issues were covered by a prior judgment.

The revenue filed appeals with a delay of 90 days. The assessee did not oppose the condonation of delay. The issues raised in these appeals were covered by a previous judgment.

What were the issues?

Whether the appeals filed by the revenue were within the prescribed time limit and if the issues raised were covered by a previous judgment.

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

$~47 & 49 to 51

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 506/2022& CM Nos.52415-16/2022

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant

versus

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

+ ITA 511/2022& CM Nos.52448-49/2022

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant

versus

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

+ ITA 512/2022& CM Nos.52466-67/2022

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant

versus

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

+ ITA 513/2022& CM Nos.52468-69/2022

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant

versus

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

Present : Mr Sanjay Kumar, Sr. Standing Counsel for the appellant.

Mr Ankul Goyal, Adv. for respondent.

ITA 506/2022

page 1 of 3

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 13:32:44

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

05.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM No.52416/2022 in ITA 506/2022 CM No.52449/2022 in ITA 511/2022 CM No.52467/2022 in ITA 512/2022 CM No.52469/2022 in ITA 513/2022 1. These are the applications filed on behalf of the appellant/revenue seeking condonation of delay in re-filing the above-captioned appeals. 1.1 According to the appellant/revenue, there is a delay of 90 days. 2. MrAnkul Goyal, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the applications. 3. The delay in re-filing the appeals is condoned. 4. The applications are, accordingly, disposed of. CM No.52415/2022 in ITA 506/2022 CM No.52448/2022 in ITA 511/2022 CM No.52466/2022 in ITA 512/2022 CM No.52468/2022 in ITA 513/2022 5. Allowed, subject to just exceptions. ITA 506/2022 ITA 511/2022 ITA 512/2022 ITA 513/2022 6. Mr Sanjay Kumar, who appears on behalf of the appellant, fairly brings to our notice the judgment dated 02.12.2022 rendered by us in ITA ITA 506/2022

page 2 of 3

No.503/2022, titled Commissioner of Income Tax (International Taxation)-2 v. Nokia Solutions And Networks OY. 7. Learned counsel for the parties say, that the issue raised in the above- captioned appeals is covered by the aforementioned judgment. 8. Accordingly, the above-captioned appeals are closed. RAJIV SHAKDHER, J

TUSHAR RAO GEDELA, J

DECEMBER 5, 2022

Click here to check corrigendum, if any ITA 506/2022

page 3 of 3

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

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What were the facts?

What were the issues?

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