John Deere Equipment Pvt.Ltd, Pune V. Assistant Commissioner of Income tax, Pune

ITA 1256/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7846 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 18-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH C, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / ITA NO.1256/PUN/2017 / ASSESSMENT YEAR : 2007-08 JOHN DEERE EQUIPMENT INDIA PVT. LTD., (NOW MERGED WITH JOHN DEERE (INDIA) PVT. LTD., TOWER-XIV, CYBERCITY, MAGARPATTA CITY, HADAPSAR, PUNE-411013 PAN: AAACL7331A VS. ACIT, CIRCLE-14, PUNE (APPELLANT) (RESPONDENT) / ORDER PER PARTHA SARATHI CHAUDHURY , JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 15-03-2017 IN RELATION TO THE ASSESSMENT YEAR 2007-08. 2. THE FIRST GROUND ABOUT INITIATION OF RE-ASSESSMENT PROCEE DINGS WAS NOT PRESSED BY THE LD. AR. THE SAME IS HEREBY DISMIS SED. ASSESSEE BY SHRI NIKHIL PATHAK & MS. SUKHADA CHOUDHARY REVENUE BY SHRI SARDAR SINGH MEENA, CIT DATE OF HEARING 22-07-2019 DATE OF PRONOUNCEMENT 22-07-2019 ITA NO.1256/PUN/2017 JOHN DEERE EQUIPMENT PVT. LTD., 2 3. THE OTHER GROUNDS ARE AGAINST THE CONFIRMATION OF DISALLOWANCE OF RS.96,04,464/- IN RESPECT OF PAYMENTS MAD E BY THE ASSESSEE TO DEERE & CO., USA TOWARDS I.T. SOFTWARE LICENS ES, INTERNET ACCESS CHARGES AND I.T. SUPPORT SERVICES; AND FU RTHER RS.5,25,48,347/- TOWARDS ENHANCEMENT MADE BY THE LD. C IT(A) IN RESPECT OF PAYMENT MADE ON ACCOUNT OF WEB BASED TRAINING A ND REIMBURSEMENT OF EXPATRIATE SALARY. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. BOTH SIDES ARE IN AGREEMENT THAT THE FA CTS AND CIRCUMSTANCES OF THIS APPEAL ARE MUTATIS MUTANDIS SIMILAR TO THOSE OF JOHN DEERE INDIA PVT. LTD. (ITA NO.1254/PUN/2017), WHICH WA S SEPARATELY ARGUED BY THE RIVAL PARTIES. IN FACT, NO SEP ARATE SUBMISSIONS WERE ADVANCED BY THE EITHER SIDE AND THE ARGUM ENTS MADE FOR JOHN DEERE INDIA PVT. LTD. WERE ADOPTED FOR THE INSTANT APPEAL AS WELL. WE HAVE PASSED A SEPARATE ORDER TODAY IN THE CASE OF JOHN DEERE INDIA PVT. LTD. (ITA NO.1254/PUN/2017). FOLLOW ING OUR VIEW TAKEN IN THE ABOVE REFERRED CASE, WE ORDER TO DELETE THE DISALLOWANCE MADE U/S.40(A)(I) OF THE ACT MADE BY THE AO AS WELL AS ENHANCEMENT MADE IN THE FIRST APPEAL. ITA NO.1256/PUN/2017 JOHN DEERE EQUIPMENT PVT. LTD., 3 5. IN THE RESULT, THE APPEAL IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JULY, 2019. SD/- SD/- (R.S.SYAL) (PARTHA SARATHI CHAUDHURY) VICE PRESIDENT JUDICIAL MEMBER PUNE; DATED : 22 ND JULY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-7, PUNE 4. 5. 6. THE PR.CIT-6, PUNE , , / DR C, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.1256/PUN/2017 JOHN DEERE EQUIPMENT PVT. LTD., 4 DATE 1. DRAFT DICTATED ON 22-07-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 22-07-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *