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The Commissioner Of Income Tax ... vs National Internet Exchange Of India on 27 August, 2021

Bench: Uday Umesh Lalit, Ajay Rastogi

                                                     1

     ITEM NO.43                    Court 2 (Video Conferencing)             SECTION XIV

                                   S U P R E M E C O U R T O F      I N D I A
                                           RECORD OF PROCEEDINGS

     Petition(s) for Special Leave to Appeal (C)                   No(s).   8182/2020

     (Arising out of impugned final judgment and order dated 30-04-2019
     in ITA No. 133/2019 passed by the High Court Of Delhi At New Delhi)

     THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)                         Petitioner(s)

                                                    VERSUS

     NATIONAL INTERNET EXCHANGE OF INDIA                                 Respondent(s)

     (FOR ADMISSION and I.R. and IA No.160551/2019-CONDONATION OF DELAY
     IN FILING )

     WITH
     SLP(C) No. 8183/2020 (XIV)
     (IA No.157841/2019-CONDONATION OF DELAY IN FILING)

     Date : 27-08-2021 This petition was called on for hearing today.

     CORAM :
                             HON'BLE MR. JUSTICE UDAY UMESH LALIT
                             HON'BLE MR. JUSTICE AJAY RASTOGI


     For Petitioner(s)                 Mr.K M Natraj,ASG
                                       Mr.Udai Khanna Adv.
                                       Mr.Rupesh Kumar Adv
                                       Ms.Bhakti Vardhan Singh Adv
                                       Ms.Niranjna Singh Adv
                                       Mr.Raj Bahadur Yadav, AOR

     For Respondent(s)


                              UPON hearing the counsel the Court made the following
                                                 O R D E R

In its order dated 25.10.2019, following observations were made by this Court:

Date: 2021.08.28 “We find that in the present case, though similar 12:58:07 IST Reason: cases are stated to be pending, there is a view taken concurrently by the Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal and the High Court. The respondent is a government company. It  2 amounts to money going from one pocket to another yet the judicial system is burdened.

We consider it appropriate to call upon the Union of India to examine this issue specially keeping in mind the professed litigation policy not to burden the judicial system unnecessarily.

On examination the decision be placed before us.” Thereafter the matter has been coming up before this Court and an additional affidavit sworn by Choudhary N.C. Roy, DDIT, Supreme Court Cell (L&R), New Delhi has been filed on record. Considering the issue raised and culled out in the earlier order dated 25.10.2019, we request Mr. Tushar Mehta, learned Solicitor General of India to assist the Court on the next occasion.

List on 28.09.2021 for final disposal.

(INDU MARWAH)                                               (VIRENDER SINGH)
COURT MASTER (SH)                                            BRANCH OFFICER