THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. QUALCOMM INCORPORATED

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ITA/149/2024HC DelhiDLHC01052769202201 March 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court condoned the delays in filing and refiling the appeals. However, the court noted that the issues raised in these appeals were already decided against the Revenue in a previous judgment.

What were the facts?

The Revenue filed appeals against the order of the Income Tax Appellate Tribunal (ITAT) concerning Qualcomm Incorporated. The appeals were filed with significant delays in both filing and refiling.

What were the issues?

Whether the Revenue's appeals should be admitted despite significant delays. Whether the issues raised in the appeals were already concluded by a prior High Court judgment.

AI-generated summary — verify with the full judgment below

$~52 & 67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 149/2024

THE COMMISSIONER OF INCOME TAX -

INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel along with Ms. Deeksha Gupta, Adv.

versus

QUALCOMM INCORPORATED

..... Respondent Through: Mr. Nishant Thakkar, Ms. Jasmin Amalsadvala and Mr. Nikhil Ranjan, Advs. 67 + ITA 151/2024

THE COMMISSIONER OF INCOME TAX -

INTERNATIONAL TAXATION -3 ..... Appellant

Through: Mr. Ruchir Bhatia, Sr. Standing Counsel along with Ms. Deeksha Gupta, Adv.

versus

QUALCOMM INCORPORATED

..... Respondent

Through: Mr. Nishant Thakkar, Ms. Jasmin Amalsadvala and Mr. Nikhil Ranjan, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

01.03.2024 O R D E R

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 05/03/2024 at 11:04:32

CM APPL.12922/2024 (delay in filing) & CM APPL.12923/2024 (delay in refiling) in ITA 149/2024

CM APPL.13045/2024 (delay in filing) & CM APPL.13046/2024 (delay in refiling) in ITA 151/2024 Bearing in the mind the disclosures made, the delay of 31 days in filing the appeals and the delay of 490 days in re-filing the appeals is condoned. The applications shall stand disposed of. ITA 149/2024 & ITA 151/2024 On hearing Mr. Bhatia, learned counsel appearing for the appellant, we find that the issues raised here stand concluded against them in light of the judgment rendered by us in ITA 63/2024. Consequently, following that decision, these appeals shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J MARCH 01, 2024/ RW 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 05/03/2024 at 11:04:32

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