THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI vs M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC.

Judgment text excerpt

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 06.10.2025 + ITA 491/2025 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, Advs. versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC. .....Respondent Through: Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 62662/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 62663/2025 (Condonation of delay of 420 days in re-filing) 3. For the reasons stated in the application, the delay of 420 days in re- filing the appeal is condoned. 4. The application is disposed of. Signature Not Verified ITA 491/2025 Page 1 of 6 Signed By:PRADEEP SHARMA Signing Date:08.10.2025 10:53:28 ITA 491/2025 5. The challenge in this appeal under Section 260A of the Income Tax Act, 1961 is to an order dated 09.02.2024 passed by the learned Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2855/Del/2023 pertaining to the Assessment Year (‘AY’) 2021-22. 6. We find on findings from paragraph 6 onwards, the learned ITAT has allowed the appeal in favour of the assesee by stating as under:- “6. We have heard the Ld. Representative of the parties and perused the material on record. The Revenue has not disputed the fact that the Coordinate Bench of the Tribunal for the preceding AY(s) have decided the issues raised in AY 2021-22 in favour of the assessee. We have gone through the orders of the Co-ordinate Bench for AY 2010-11 (at page 286-316 of the Paper Book Volume II); for AY 2011-12 (at page 317-323 of the Paper Book Volume