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$~106 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 924/2019 CONSULTING ENGINEERING SERVICES (INDIA) PVT. LTD.
..... Appellant Through: Mr. Salil Kapoor and Mr. Vibhu Jain, Advs.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX-1 & ANR. ..... Respondents Through: Mr. Abhishek Maratha, SSC along with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Manav Goyal, Mr. Gaurav Singh, Ms. Divya Verma & Mr. Bhanukaran Singh Jodha, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R %
16.05.2024
CM APPL. 29506/2024 (Modification of O.D. 16-02-2024)
Having heard Mr. Kapoor, learned counsel appearing for the applicant, we find that on 16 February 2024, we had disposed of both the appeals by observing in Para 4 as under:- “4. On a consideration of the aforesaid aspect, the ITAT had remanded the matter to the AO and directed it to frame a de novo assessment. Since all rights and contentions of the assessee, including any objection that may be available to be canvassed by the Revenue have been kept open, we find that the appeals raise no substantial question of law, at least at this stage. Liberty in terms aforesaid stands accorded.”
We are informed that one set of proceedings is presently engaging the attention of the Commissioner of Income Tax (Appeals). 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 18/05/2024 at 11:36:24
In view of the aforesaid, we only clarify that Para 4 shall also apply to those proceedings. 4. The application shall stand disposed of.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J. MAY 16, 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 18/05/2024 at 11:36:24