+ Ita 913/2018 The Commissioner Of Income Tax-International Taxation-2 v. Intelsat Corporation

$~7 IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 913/2018 THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-2 ..... Appellant THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-2 ..... Appellant Through: Mr. Ruchir Bhatia, SSC. versus INTELSAT CORPORATION ..... Respondent Through: Mr. Sachit Jolly and Mr. Siddharth Joshi, Advocates. CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI % O R D E R14.01.2019 Respondent has entered appearance and states that the present appeal may be disposed of in terms of the order dated 28[th] May, 2018 passed in ITA No. 644/2018, The Commissioner of Income Tax- (International Taxation) -1 versus GE Transportation Parts LLC. In view of the aforesaid position, we are inclined to pass the following order:- (i). The question raised by the Revenue in these appeals relates to levy of interest under Section 234B of the Income Tax Act, 1961 which issue is covered against them vide the judgment of this Court in ‘Director of Income Tax (International Taxation) vs. GE Packaged Power Inc.’, (2015) 373 ITR 65 (Delhi). (ii). The appeal against the said decision is pending before the Supreme Court as special leave to appeal has been granted. (iii). Counsel for the parties state that the ruling by the Supreme Court would equally apply to the present appeal. Recording the above, the appeal is disposed of. (iv). In case, of any difficulty it will be open to the parties to file an application in this appeal after the decision of the Supreme Court. SANJIV KHANNA, J. JANUARY 14, 2019 MR ANUP JAIRAM BHAMBHANI, J.