What did the High Court hold?

The Delhi High Court condoned the delay in filing and re-filing the appeals. The court also directed that these appeals be listed on a future date, as the issue involved is common to other pending matters.

The appellant, Commissioner of Income Tax, filed applications seeking condonation of delay in filing and re-filing appeals. The respondent did not oppose these applications.

What were the issues?

The primary issue was whether the delay in filing and re-filing the appeals should be condoned. The court also noted that the substantive issue in the appeals is common to other pending matters.

CIT vs Siemens Mobile Communication Spa | Delhi High Court 2023

$~20-23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 492/2023

ITA 493/2023

ITA 494/2023

ITA 495/2023

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL

TAXATION -3 ..... Appellant

Through: Ms Deeksha for Mr Ruchir Bhatia, Sr.

Standing Counsel

versus

SIEMENS MOBILE COMMUNICATION SPA ..... Respondent Through: Mr Deepak Chopra, Adv with Mr Anmol Anand, Ms Priya Tandon, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

01.09.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.45075/2023 in ITA 492/2023 CM No.45081/2023 in ITA 493/2023 CM No.45098/2023 in ITA 495/2023 1. Allowed, subject to just exceptions. CM No.45074/2023 in ITA 492/2023 CM No.45080/2023 in ITA 493/2023 CM No.45085/2023 in ITA 494/2023 CM No.45097/2023 in ITA 495/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 24 days in filing the appeals] CM No.45076/2023 in ITA 492/2023 CM No.45082/2023 in ITA 493/2023 CM No.45086/2023 in ITA 494/2023 CM No.45099/2023 in ITA 495/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 400 days in re-filing the appeals] ITA 492/2023 & 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 28/03/2026 at 05:13:06

The above-captioned applications have been filed on behalf of the appellant, seeking condonation of delay 24 days in filing and 400 days in re- filing the appeals. 3. Mr Deepak Chopra, learned counsel, who appears on behalf of respondent, does not oppose the prayers made in the above-captioned applications. Accordingly, the delay is condoned. 4. The above-captioned applications are disposed of. ITA 492/2023 ITA 493/2023 ITA 494/2023 ITA 495/2023

It is pointed out by the Mr Deepak Chopra, learned counsel, who appears on behalf of respondent/assessee that the issue which arises for consideration in the above-captioned appeals, also arises in several other matters, including ITA 491/2023 concerning the same assessee. 6. We are told by Mr Chopra that ITA 491/2023 is listed on 17.11.2023. 7. Accordingly, list the above-captioned appeals on 17.11.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J SEPTEMBER 1, 2023/as

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ITA 492/2023 & 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 28/03/2026 at 05:13:06

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SIEMENS MOBILE COMMUNICATION SPA

What did the High Court hold?

What were the facts?

What were the issues?

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