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