INNIO Jenbacher Gmbh & Co OHG (formerly known as GE Jenbacher Gmbh & Co OHG), Austria V. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi

ITA 103/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6914 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 28-05-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 15-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MITHUN NAND ICSHETE
• Assessee Lawyers: ANSHIKA AGGARWAL

Judgement Text

ITA No.- 103/Del/2023 INNIO Jenbacher Gmbh & Co OHG Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE Dr. BRR KUMAR, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 103/Del/2023 (Assessment Year- 2018-19) INNIO Jenbacher Gmbh & Co OHG, (formerly known as GE Jenbacher Gmbh & Co OHG) Vs. Assistant Commissioner of Income-tax, Circle -1(3)(1), International Taxation, Delhi. PAN No: AAIFG2692J APPELLANT RESPONDENT Assessee by : Ms. Anshika Aggarwal, Adv. Revenue by : Shri Mithun Nand IC-Shete, Sr. DR Date of Hearing : 29.05.2024 Date of Pronouncement : 30.05.2024 ORDER PER Dr. BRR Kumar, AM At the outset, Ld. Counsel for the assessee noted that the order has been passed ex-parte by the Ld. CIT(A). 2. On perusal of the record, we find that the Ld. CIT(A) has not passed the order on the merits of the issue. ITA No.- 103/Del/2023 INNIO Jenbacher Gmbh & Co OHG Page 2 of 3 3. Both parties fairly conceded that the matter should be referred to the file of the Ld. CIT(A) for adjudication. Hence, the case is being remanded to the file of the Ld. CIT(A) for passing a speaking order. Order pronounced in the Open Court on 30.05.2024 Sd/- Sd/- (SUDHIR PAREEK) (BRR KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30/05/2024. Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.- 103/Del/2023 INNIO Jenbacher Gmbh & Co OHG Page 3 of 3 Date of dictation 29.05.24 Date on which the typed draft is placed before the dictating Member 29.5.24 Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order