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Delhi High Court - Orders

Commissioner Of Income Tax ... vs Huawei Technologies Co. Ltd. A.Y. ... on 4 August, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $~27-33
                              *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +    ITA 255/2022 & C.M.No.34237/2022
                                   COMMISSIONER OF INCOME TAX INTERNATIONAL
                                   TAXATION 2 NEW DELHI                        ..... Appellant
                                                Through: Mr.Kunal Sharma, Sr.Standing
                                                         Counsel for the Revenue with
                                                         Ms.Zehra Khan and Mr.Shray
                                                         Nargotra, Advocates.
                                                versus

                                   HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2015-16
                                                                                   ..... Respondent
                                                   Through:   Ms.Kavita Jha with Mr.Udit Naresh,
                                                              Advocates.
                              28
                              +    ITA 256/2022 & C.M.No.34238/2022
                                   COMMISSIONER OF INCOME TAX INTERNATIONAL
                                   TAXATION 2 NEW DELHI                        ..... Appellant
                                                Through: Mr.Kunal Sharma, Sr.Standing
                                                         Counsel for the Revenue with
                                                         Ms.Zehra Khan and Mr.Shray
                                                         Nargotra, Advocates.
                                                versus

                                   M/S HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2012-13
                                                                                   ..... Respondent
                                                   Through:   Ms.Kavita Jha with Mr.Udit Naresh,
                                                              Advocates.
                              29
                              +    ITA 257/2022 & C.M.No.34239/2022
                                   COMMISSIONER OF INCOME TAX INTERNATIONAL
                                   TAXATION 2 NEW DELHI                      ..... Appellant
                                                Through: Mr Mr.Kunal Sharma, Sr.Standing


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:05.08.2022
18:58:46
                                                               Counsel for the Revenue with
                                                              Ms.Zehra Khan and Mr.Shray
                                                              Nargotra, Advocates.
                                                   versus

                                   HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2016-17
                                                                                   ..... Respondent
                                                   Through:   Ms.Kavita Jha with Mr.Udit Naresh,
                                                              Advocates.
                              30
                              +    ITA 258/2022 & C.M.No.34240/2022
                                   COMMISSIONER OF INCOME TAX INTERNATIONAL
                                   TAXATION 2 NEW DELHI                        ..... Appellant
                                                Through: Mr.Kunal Sharma, Sr.Standing
                                                         Counsel for the Revenue with
                                                         Ms.Zehra Khan and Mr.Shray
                                                         Nargotra, Advocates.

                                                   versus

                                   HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2014-15
                                                                                   ..... Respondent
                                                   Through:   Ms.Kavita Jha with Mr.Udit Naresh,
                                                              Advocates.

                              31
                              +    ITA 259/2022 & C.M.No.34241/2022
                                   COMMISSIONER OF INCOME TAX INTERNATIONAL
                                   TAXATION 2 NEW DELHI                        ..... Appellant
                                                Through: Mr.Kunal Sharma, Sr.Standing
                                                         Counsel for the Revenue with
                                                         Ms.Zehra Khan and Mr.Shray
                                                         Nargotra, Advocates.

                                                   versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:05.08.2022
18:58:46
                                    HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2013-14
                                                                                   ..... Respondent
                                                   Through:   Ms.Kavita Jha with Mr.Udit Naresh,
                                                              Advocates.
                              32
                              +    ITA 260/2022 & C.M.No.34242/2022
                                   COMMISSIONER OF INCOME TAX INTERNATIONAL
                                   TAXATION 2 NEW DELHI                        ..... Appellant
                                                Through: Mr.Kunal Sharma, Sr.Standing
                                                         Counsel for the Revenue with
                                                         Ms.Zehra Khan and Mr.Shray
                                                         Nargotra, Advocates.
                                                versus

                                   M/S HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2011-12
                                                                                   ..... Respondent
                                                   Through:   Ms.Kavita Jha with Mr.Udit Naresh,
                                                              Advocates.

                              33
                              +    ITA 261/2022 & C.M.No.34243/2022
                                   COMMISSIONER OF INCOME TAX INTERNATIONAL
                                   TAXATION 2 NEW DELHI                        ..... Appellant
                                                Through: Mr.Kunal Sharma, Sr.Standing
                                                         Counsel for the Revenue with
                                                         Ms.Zehra Khan and Mr.Shray
                                                         Nargotra, Advocates.
                                                versus

                                   HUAWEI TECHNOLOGIES CO. LTD. A.Y. 2010-11
                                                                                   ..... Respondent
                                                   Through:   Ms.Kavita Jha with Mr.Udit Naresh,
                                                              Advocates.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:05.08.2022
18:58:46
                               CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                          ORDER

% 04.08.2022 Present Income Tax Appeals have been filed challenging the common Order dated 09th December, 2020 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 6921/Del/2014, ITA No. 937/Del./2014, ITA No. 6376/Del./2016, ITA No. 6377/Del./2016, ITA No. 6799 /Del./2017, ITA No. 5506/Del./2018 and ITA No. 8263/Del./2019.

Today, learned counsel for the Appellant has handed over in Court, a photocopy of the order dated 29th October, 2021 passed by the ITAT recalling its order vis-a-vis Grounds 6 and 7 in an application filed under Section 254(2) of the Income Tax Act, 1961. It is pertinent to mention that the present appeals filed on 16th June, 2022 challenge the initial order of the ITAT dated 09th December, 2020 primarily with regard to Grounds 6 and 7.

Consequently, this Court disposes of the present appeals and applications as infructuous. It is clarified that if the appellant so desires, it is at liberty to file separate appeals challenging the liability to deposit advance tax and interest thereon.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 4, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:05.08.2022 18:58:46