THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH (EARLIER KNOWN AS SPRINGER CUSTOMERS CENTRE GMBH)

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ITA - 306 / 2023HC Delhi25 May 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court condoned the delay of 45 days in re-filing the appeal. The court heard arguments and reserved judgment.

What were the facts?

The appellant/revenue sought condonation of a 45-day delay in re-filing an appeal. The respondent/assessee did not oppose the prayer for condonation.

What were the issues?

The primary issue was whether the delay in re-filing the appeal by the revenue should be condoned.

AI-generated summary — verify with the full judgment below

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 306/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel.

versus SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH (EARLIER KNOWN AS SPRINGER CUSTOMERS CENTRE GMBH)

..... Respondent Through: Mr Himanshu Sinha with Mr Bhuwan Dhoopar, Advocates.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE GIRISH KATHPALIA

O R D E R %

25.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.28317/2023 [Application filed on behalf of the appellant seeking condonation of delay of 45 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 45 days. 2. Mr Himanshu Sinha, 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. ITA 306/2023

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 13:12:55

ITA 306/2023 5. Arguments heard. 6. Judgment reserved. 7. Counsel for the parties will file their written submissions, not exceeding three pages each, within the next one week.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 25, 2023 / tr

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ITA 306/2023

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 13:12:55

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