Facts of the Case

The present appeal was filed by the Revenue challenging the order dated 13.09.2022 passed by the Income Tax Appellate Tribunal (ITAT) concerning Assessment Year 2018–19.

The Tribunal had ruled in favour of the assessee, Amadeus IT Group SA, by relying upon earlier decisions rendered in the assessee’s own case for Assessment Years 2007–08 to 2012–13.

Additionally, there was a delay of 170 days in re-filing the appeal, for which condonation was sought and allowed by the Court.

Issues Involved

  1. Whether the appeal filed by the Revenue raises any substantial question of law under Section 260A.
  2. Whether the issue is already covered by earlier judgments of the Court in the assessee’s own case.

Petitioner’s (Revenue’s) Arguments

  • The Revenue challenged the ITAT order dated 13.09.2022.
  • It sought to contest the Tribunal’s reliance on earlier decisions in favour of the assessee.
  • The appeal was filed invoking Section 260A, asserting that the matter required consideration by the High Court.

Respondent’s (Assessee’s) Arguments

  • The respondent contended that the issue is already settled by prior decisions of the Delhi High Court in its own case.
  • It was argued that no new legal issue arises requiring reconsideration.
  • The respondent did not oppose the condonation of delay application.

Court’s Findings / Order

  • The Court noted that the issue raised in the appeal is squarely covered by its earlier decision dated 31.08.2023 in:
    The Commissioner of Income Tax (International Taxation)-1 vs Amadeus IT Group SA, 2023:DHC:6502-DB.
  • Since the issue was already settled, the Court held that:
    • No substantial question of law arises for consideration.
  • Accordingly:
    • The appeal was dismissed/closed.

Important Clarification

  • The High Court reaffirmed that when an issue is already covered by precedent in the same assessee’s case, no fresh substantial question of law arises.
  • This reinforces the principle of judicial consistency and finality in tax litigation.

  • Under Section 260A, an appeal to the High Court is maintainable only when a substantial question of law arises.
  • If the issue is already decided in earlier years and no distinguishing facts exist, the appeal is liable to be dismissed.

Link to download the order -https://delhihighcourt.nic.in/app/showFileJudgment/60818092023ITA5332023_150708.pdf

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