UTSTARCOM INC. vs. ASSISTANT DIRECTOR OF INCOME TAX INTL. TAX CIRCLE 3(1), NEW DELHI

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ITA/572/2025HC DelhiDLHC01085124202503 December 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court set aside the ITAT's order and remanded the appeal back to the ITAT for fresh consideration. The ITAT was directed to re-adjudicate the appeal, considering the assessee's contentions.

What were the facts?

The assessee challenged an ITAT order that dismissed their appeal. The assessee argued that the ITAT's order was cryptic and did not address their written submissions. The Revenue had no objection to a remand.

What were the issues?

Whether the ITAT order was a non-speaking order that failed to adjudicate the assessee's contentions. The need for a fresh adjudication by the ITAT.

Which sections of the Income-tax Act were involved?

Section 260A,Section 143(3),Section 144C(3)

AI-generated summary — verify with the full judgment below

$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 572/2025 UTSTARCOM INC. .....Appellant Through: Mr. Manuj Sabharwal, Mr. Drona Negi and Mr. Devvrat Tiwaqri, Advs. versus ASSISTANT DIRECTOR OF INCOME TAX INTL. TAX CIRCLE 3(1), NEW DELHI .....Respondent Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Gibran, JSCs, and Mr. Rishabh Nangia, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

03.12.2025 1. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) lays a challenge to order dated 19.03.2025 passed by the Income Tax Appellate Tribunal, whereby the Tribunal has dismissed the appeal filed by the Assessee/appellant. 2. The challenge by the Assessee/appellant was primarily to an order passed by the CIT Appeals XXV, New Delhi in case No. 91/2010-11 dated 30.09.2013, in proceedings under Section 143(3) read with Section 144C(3) of the Act. 3. The submissions of Mr. Manuj Sabharwal, learned counsel for the appellant primarily is that the order of the Tribunal is a cryptic non speaking and it does not even record and adjudicate the contentions of the appellant as 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 11/12/2025 at 12:54:24

submitted by way of written submissions dated 08.10.2024. He states that though he has other submissions to make on the merit of the challenge made before the ITAT, he shall be satisfied if the matter is remanded back to the ITAT for a fresh consideration of the appeal being ITA No. 188/Del/2014 relatable to the Assessment Year 2006-07. 4. Learned counsel appearing for the respondent/Revenue states that he has instructions to state that the Revenue has no objection if the matter is remanded back to the Tribunal for fresh consideration. 5. Noting the above submissions, the order 19.03.2025 is set aside. The appeal being ITA No. 188/Del/2014 relating to the Assessment Year 2006- 07 is revived on the Board of the ITAT for a fresh consideration/decision. 6. The appeal is disposed of. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 03, 2025 dd 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 11/12/2025 at 12:54:24

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