UTSTARCOM INC. V. ASSISTANT DIRECTOR OF INCOME TAX INTL. TAX CIRCLE 3(1), NEW DELHI

ITA/572/2025

AI Insights

The case involves UTStarcom Inc., the appellant, challenging an order from the Income Tax Appellate Tribunal (ITAT) which had dismissed their earlier appeal. The dispute originated from an order by the CIT Appeals XXV, New Delhi, concerning proceedings under Section 143(3) read with Section 144C(3) of the Income Tax Act, 1961. The appellant's counsel argued that the ITAT's decision was cryptic and failed to address the appellant's contentions adequately. Both parties agreed to a remand for a fresh consideration of the case by the ITAT.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 815657 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 03-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: PUNEET RAI; ASHVINI KUMAR; GIBRAN; RISHABH NANGIA
• Assessee Lawyers: MANUJ SABHARWAL; DRONA NEGI; DEVVRAT TIWAQRI
• Keywords: Appeal; Cryptic order; Income Tax; ITAT; Remand
• Section: 143(3); 260A; 144C(3)

Judgement Text

"$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 572/2025 UTSTARCOM INC. .....Appellant Through: Mr. Manuj Sabharwal, Mr. Drona Negi and Mr. Devvrat Tiwaqri, Advs. versus ASSISTANT DIRECTOR OF INCOME TAX INTL. TAX CIRCLE 3(1), NEW DELHI .....Respondent Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Gibran, JSCs, and Mr. Rishabh Nangia, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 03.12.2025 1. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) lays a challenge to order dated 19.03.2025 passed by the Income Tax Appellate Tribunal, whereby the Tribunal has dismissed the appeal filed by the Assessee/appellant. 2. The challenge by the Assessee/appellant was primarily to an order passed by the CIT Appeals XXV, New Delhi in case No. 91/2010-11 dated 30.09.2013, in proceedings under Section 143(3) read with Section 144C(3) of the Act. 3. The submissions of Mr. Manuj Sabharwal, learned counsel for the appellant primarily is that the order of the Tribunal is a cryptic non speaking and it does not even record and adjudicate the contentions of the appellant as 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 11/12/2025 at 12:54:24 Printed from counselvise.com submitted by way of written submissions dated 08.10.2024. He states that though he has other submissions to make on the merit of the challenge made before the ITAT, he shall be satisfied if the matter is remanded back to the ITAT for a fresh consideration of the appeal being ITA No. 188/Del/2014 relatable to the Assessment Year 2006-07. 4. Learned counsel appearing for the respondent/Revenue states that he has instructions to state that the Revenue has no objection if the matter is remanded back to the Tribunal for fresh consideration. 5. Noting the above submissions, the order 19.03.2025 is set aside. The appeal being ITA No. 188/Del/2014 relating to the Assessment Year 2006- 07 is revived on the Board of the ITAT for a fresh consideration/decision. 6. The appeal is disposed of. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 03, 2025 dd 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 11/12/2025 at 12:54:24 Printed from counselvise.com "