THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -3 vs WESTIN HOTEL MANAGEMENT LP

$~33
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Decision delivered on: 20.11.2023

+ ITA 632/2023 & CM APPL. 59554/2023
THE COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION -3 ….. Appellant
Through: Mr Ruchir Bhatia, Sr. Standing Counsel.

versus

WESTIN HOTEL MANAGEMENT LP ….. Respondent
Through: Mr Divyanshu Agrawal with Ms Pooja Mittal and Mr Vaibhav Niti, Advs.
CORAM:
HON’BLE MR. JUSTICE RAJIV SHAKDHER
HON’BLE MR. JUSTICE GIRISH KATHPALIA

[Physical Hearing/Hybrid Hearing (as per request)]

RAJIV SHAKDHER, J. (ORAL):
1. This appeal concerns Assessment Year (AY) 2013-14.
2. Via the instant appeal, the appellant/revenue seeks to assail the order dated 07.01.2020 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].
3. Mr Bhatia does not dispute the fact that the issue raised in the appeal stands covered by the judgment of the coordinate bench rendered in Director of Income Tax v. Sheraton International Inc (2009) 178 taxman 84 (Del).
4. Given the aforesaid circumstances, according to us, no substantial question of law arises for our consideration.
4.1 Accordingly, the appeal is closed.
5. Pending application shall also stand closed.
6. In view of the fact that the appellant/revenue has preferred an appeal qua the judgment rendered by the court in Sheraton International Inc, it is made clear that if the appellant/revenue were to succeed in the said matter, parties will abide by the final decision rendered by the Supreme Court.

RAJIV SHAKDHER
(JUDGE)

GIRISH KATHPALIA
(JUDGE)
NOVEMBER 20, 2023/RY
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ITA 632/2023 Page 1 of 2