Delhi High Court
Commissioner Of Income Tax ... vs Lg Philips Display Korea Co. Ltd. on 27 September, 2021
$~21, 23, 24, & 25
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 149/2021 & CM APPL. 33562/2021
COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION)-2, DELHI ..... Appellant
Through Mr. Sanjay Kumar, Advocate
with Ms. Easha Kadiyan,
Advocate.
versus
LG PHILIPS DISPLAY KOREA CO. LTD
..... Respondent
Through Mr. Deepak Chopra, Advocate
and Mr. Ankul Goyal,
Advocate.
+ ITA 151/2021
COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION)-2, DELHI ..... Appellant
Through Mr. Sanjay Kumar, Advocate
with Ms. Easha Kadiyan,
Advocate.
Versus
PT LP DISPLAY INDONESIA
..... Respondent
Through Mr. Deepak Chopra, Advocate
and Mr. Ankul Goyal,
Advocate.
+ ITA 152/2021 & CM APPL. 33635/2021
COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION)-2, DELHI ..... Appellant
Through Mr. Sanjay Kumar, Advocate
with Ms. Easha Kadiyan,
Advocate.
Versus
Signature Not Verified
ITA 149/2021 & Ors. Page 1 of 4
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:29.09.2021
16:33:14
LG PHILIPS DISPLAY KOREA CO. LTD
..... Respondent
Through Mr. Deepak Chopra, Advocate
and Mr. Ankul Goyal,
Advocate.
+ ITA 153/2021 & CM APPL. 33636/2021
COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION)-2, DELHI ..... Appellant
Through Mr. Sanjay Kumar, Advocate
with Ms. Easha Kadiyan,
Advocate.
Versus
LG PHILIPS DISPLAY KOREA CO. LTD
..... Respondent
Through Mr. Deepak Chopra, Advocate
and Mr. Ankul Goyal,
Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
MANMOHAN, J. (Oral)
The hearing has been done by way of video conferencing.
1. Present appeals have been filed challenging the order dated
20th October, 2020 passed by the Income Tax Appellate Tribunal [for
short 'ITAT'] in ITA No. 1886/DEL/2014 for AY 2006-07, ITA No.
1888/DEL/2014 for AY 2005-06 whereby the appeals of the
appellant-Revenue were dismissed as well as CO. No. 40/DEL/2017
in 1885/DEL/2014 and CO. No. 41/DEL/2017 in 1886/DEL/2014
whereby the cross objections of the respondent-assessee were allowed.
2. The questions of law proposed by the appellant-revenue in one
of the present appeals being ITA No. 153/2021 are as under:-
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:29.09.2021
16:33:14
A. Whether on facts and in the circumstances of the case, the
Ld. ITAT erred in law in quashing the assessment
proceedings in the case of assessee without appreciating
the facts the assessee has a business connection in India
under Section 9(1)(i) of the Income Tax Act, 1961 and
has a PE, in the form of M/s L.G. Electronics India Ltd.
under Article 5(1) & 5(2) of DTAA between India and
Korea?
B. Whether on facts and in the circumstances of the case, the
Ld. ITAT erred in law in holding that no income is
attributable to the assessee PE in India?
C. Whether on facts and in the circumstances of the case, the
Ld. ITAT erred in law in setting aside re-opening of
assessment under Section 147 of the Act by the AO?
3. Learned counsel for the appellant at the very outset submits that
the issues arising in these appeals are similar to ITA No. 145/2021 in
the case of PT LP Display Indonesia and ITA No. 147/2021 in the
case of LG Philips Display Korea, which were listed for hearing on
21st September, 2021 & 22nd September 2021 respectively.
4. This court has dismissed the above mentioned appeals of the
Revenue for reasons contained in the orders dated 21st September,
2021 & 22nd September 2021.
5. Learned counsel for the Respondents submits that the order
dated 4th September, 2018 passed by Commissioner Income Tax
(Appeal) [for short 'CIT(A)'] passed in the case of LG Electronics
India Limited [for short 'LGEIL'] also covers the case of the present
Respondent-assessees for the assessment years under consideration
wherein the CIT(A) in the 201 proceedings held that none of the AEs,
apart from LG Korea, had PE in India.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:29.09.2021
16:33:14
6. Given that the same issue arises in the present proceedings, no
substantial question of law arises in the present appeals. Accordingly,
the appeals alongwith applications being bereft of merit are dismissed.
7. The order be uploaded on the website forthwith. Copy of the
order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J
NAVIN CHAWLA, J
SEPTEMBER 27, 2021
KA
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:29.09.2021
16:33:14
