Qualcomm Incorporated v. The Commissioner Of Income Tax-Iii , Range -Iii,International Taxation & Anr

$~65 to 68 INTHEHIGHCOURTOFDELHIATNEWDELHI+ITA 574/2015+ITA 575/2015+ITA 575/2015 +ITA 577/2015+ITA 640/2015+ITA 640/2015 QUALCOMM INCORPORATED .....AppellantThrough:Mr. Percy Pardiwala, Sr, Adv with Mr.NishantThakkar,Ms.JasminAmalsadvala, Mr. Nikhil Ranjan, Adv. versus THE COMMISSIONER OF INCOME TAX-III , RANGE -III,INTERNATIONAL TAXATION & ANR. .....Respondent Through:Mr. Sanjay Kumar, SSC % CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMARO R D E R 10.09.2025 1.The appellant assessee has challenged a common order dated20.02.2015 passed by the Income Tax Appellate Tribunal (ITAT) in 4Appeals being l.T.A. Nos.: 3701 and 3702/Del/2009, 5343/Del/2010 and4608/Del/11, whereby the Tribunal has remanded the matter back to the AOin terms of paragraph 99 of the impugned order. 2.These appeals relate to the Assessment Years (AY) 2005-06 to AY2008-09. 3. We have also been informed that pursuant to the remand made by the ITAT the Assessing Officer on 31.10.2017 passed fresh assessment orders. 4.The assessment orders dated 31.10.2017 became the subject matter ofthe appeals before the ITAT being ITA 7890 to 7893/Del/2017 which havebeen decided by the ITAT on 24.11.2021, wherein, the Tribunal inter-aliaheld that the assessment orders dated 31.10.2017 are barred by limitation. 5.The orders dated 24.11.2021 of the ITAT became the subject matter offour appeals filed by the Revenue being ITA 63/2024, ITA 64/2024, ITA149/2021, ITA 151/2024, The Commissioner of Income Tax- InternationalTaxation-3 v. Qualcomm Incorporated. The said appeals of the Revenuehave been dismissed on 16.02.2024 and 01.03.2024 respectively. 6.We have been informed that the Revenue is in appeal before theSupreme Court against the orders dated 16.02.2024 and 01.03.2024dismissing all the aforesaid four appeals. 7.It is contended by Mr. Percy Pardiwala, learned Senior Counsel that inview of the dismissal of the appeals filed by the Revenue against the freshassessment order passed by the Assessing Officer (AO) pursuant to theremand made by the ITAT vide order dated 20.02.2015, till such time theappeals are decided, these appeals i.e. ITA 574/2015, ITA 575/2015, ITA577/2015 & ITA 640/2015 have been rendered academic and as such shouldbe closed granting liberty to the appellant to revive the appeals if any causesurvive after the decision of the Supreme Court. 8.Mr. Sanjay Kumar, learned Senior Standing Counsel, appearing for therespondent Revenue in these appeals concur with the view of Mr. Pardiwala.Accordingly these appeals are closed granting liberty to the appellant hereinto revive the appeals if any cause survive after the decision of the SupremeCourt in the appeals filed by the Revenue against the order dated 16.02.2024 and 01.03.2024 in the ITA 63/2024, ITA 64/2024, ITA 149/2024 and ITA151/2024. V. KAMESWAR RAO, J SEPTEMBER 10, 2025RT VINOD KUMAR, J This is a digitally signed order.The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.The Order is downloaded from the DHC Server on 17/09/2025 at 14:20:55