COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. NET APP B.V.

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 44/2023 & CM APPL. 3052/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Ms Easha Kadian, Adv. for Mr Sanjay Kumar, Sr. Standing Counsel.

versus

NET APP B.V.

..... Respondent Through: Mr Nageshwar Rao and Ms Viyushti Agarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

23.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.3052/2023 [Application filed on behalf of the appellant seeking condonation of delay of 120 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 120 days. 2. Mr Nageshwar Rao, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application. 3. Accordingly, the delay is condoned. 4. The application is disposed of, in the aforesaid terms. ITA 44/2023

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 13:33:36

ITA 44/2023 5. This appeal concerns Assessment Year (AY) 2014-2015. The Income Tax Appellate Tribunal [in short “Tribunal”] via the impugned order dated 08.04.2022 has ruled in favour of the respondent/assessee. 6. Learned counsel for the parties inform us that the issue raised in the instant matter is covered by the judgment of the Supreme Court rendered in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT [2021] 432 ITR 471 [SC]. 7. In view of what is stated hereinabove, no substantial question of law arises for our consideration in the present appeal. 8. The appeal is, accordingly, closed.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 23, 2023

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ITA 44/2023

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 13:33:36