COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ESPN STAR SPORTS (MAURITIUS) SNC ET COMPAGNIE NOW KNOWN AS ESS ADVERTISING (MAURITIUS) S.N.C. ET COMPAGNIE

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ITA - 402 / 2024HC Delhi30 July 20242 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The High Court granted the request for accommodation made by the respondent's counsel. Consequently, the matters were adjourned to a later date for further proceedings.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (International Taxation) against the respondent, Ess Advertising (Mauritius) SNC et Compagnie. The cases involved delays in refiling the appeals.

What were the issues?

The primary issue was the delay in refiling the appeals by the appellant. The court considered the request for adjournment from the respondent's side.

AI-generated summary — verify with the full judgment below

$~79, 80 & 82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 399/2024 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) -1

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. Pratyakash Gupta, JSC versus ESS ADVERTISING (MAURITIUS) SNC ET COMPAGNIE (FORMERLY KNOWN AS ESPN STAR SPORTS MAURITIUS SNC ET COMPAGNIE) .....Respondent Through: Mr. Ashok Mathur, Mr. Divesh Chawla & Mr. Saurabh Jain, Advocates 80 + ITA 400/2024 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) -1

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. Pratyakash Gupta, JSC versus ESS ADVERTISING (MAURITIUS) SNC ET COMPAGNIE (FORMERLY KNOWN AS ESPN STAR SPORTS MAURITIUS SNC ET COMPAGNIE) .....Respondent Through: Mr. Ashok Mathur, Mr. Divesh Chawla & Mr. Saurabh Jain, Advocates 82

+ ITA 402/2024 COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. Pratyakash Gupta, JSC versus ESPN STAR SPORTS (MAURITIUS) SNC ET COMPAGNIE NOW KNOWN AS ESS ADVERTISING (MAURITIUS) S.N.C.ET COMPAGNIE .....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 27/03/2026 at 14:01:31

Through: Mr. Ashok Mathur, Mr. Divesh Chawla & Mr. Saurabh Jain, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

30.07.2024 CM APPL. 42830/2024 (Exemption) in ITA 399/2024 Allowed, subject to all just exceptions. This application stands disposed of. ITA 399/2024 & CM APPL. 42831/2024 (579 Days Delay in Re- filing) ITA 400/2024 & CM APPL. 42838/2024 (579 Days Delay in Refiling) ITA 402/2024 & CM APPL. 42944/2024 (720 Days Delay in Refiling) 1. A request for accommodation is made on behalf of learned counsel for the respondent. 2. Acceding to the same, this matter shall stand adjourned to be called again on 12.08.2024.

YASHWANT VARMA, J. RAVINDER DUDEJA, J. JULY 30, 2024/RM 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 14:01:31

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