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$~13 to 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 535/2024 PR. COMMISSIONER OF INCOME TAX -5, MUMBAI .....Appellant Through: Mr Puneet Rai, senior standing counsel with Mr Ashvini Kumar and Mr Rishabh Nangia, Advocates. versus AIR INDIA SATS AIRPORT SERVICES PVT. LTD. .....Respondent Through: Mr Parcy Pardiwalla, Senior Advocate with Ms Ananya Kapoor, Advocate. AND + ITA 536/2024 PR. COMMISSIONER OF INCOME TAX -5, MUMBAI .....Appellant Through: Mr Puneet Rai, senior standing counsel with Mr Ashvini Kumar and Mr Rishabh Nangia, Advocates. versus AIR INDIA SATS AIRPORT SERVICES PVT. LTD. .....Respondent Through: Mr Parcy Pardiwalla, Senior Advocate with Ms Ananya Kapoor, Advocate. AND + ITA 537/2024 PR. COMMISSIONER OF INCOME TAX -5, MUMBAI .....Appellant Through: Mr Puneet Rai, senior standing counsel with Mr Ashvini Kumar and Mr Rishabh Nangia, Advocates. versus AIR INDIA SATS AIRPORT SERVICES PVT. LTD. .....Respondent 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 05/05/2025 at 14:50:46
Through: Mr Parcy Pardiwalla, Senior Advocate with Ms Ananya Kapoor, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 01.05.2025 1. After some arguments, the learned counsel appearing for the parties are ad idem that the issue regarding the applicability of the proviso to sub- section 4 of Section 80IA of the Income Tax Act, 1961 was not advanced and examined before the learned ITAT and therefore, the learned ITAT had no occasion to examine the same. 2. The learned counsel submits that the matter be remanded to the learned ITAT to consider afresh. 3. The parties are also ad idem that no objection would be taken by the respondent on the ground that the apposite grounds of appeal, which could possibly lead to the questions of law as projected by the Revenue in this appeal, were not raised before the learned ITAT. 4. In view of the above, we set aside the impugned order and remand the matter to the learned ITAT to consider afresh. 5. The above captioned appeals are disposed of in the aforesaid terms. 6. It is clarified that this order has been passed with the consent of the parties. VIBHU BAKHRU, J TEJAS KARIA, J MAY 1, 2025 RK Click here to check corrigendum, if any 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 05/05/2025 at 14:50:46