DCIT, New Delhi V. M/s. Singapore Telecom Pvt. Ltd., New Delhi

ITA 1711/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8198 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 21-04-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 11-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO. 1 7 11 /DEL/201 2 ASSESSMENT YEAR: 200 3 - 0 4 DCIT, VS. SINGAPORE TELECOM PVT. LTD., CIRCLE 8(1), 5 TH FLO OR, A BLOCK, NEW DELHI. STATESMEN HOUSE, 148 - BARAKHAMBA ROAD, NEW DELHI. (PAN: AA F C S1134D ) (APPELLANT) (RESPONDENT) C.O. NO. 216/DEL/2012 (IN ITA NO. 1711/DEL/2012 ) ASSE SSMENT YEAR: 2003 - 04 SINGAPORE TELECOM PVT. LTD., VS. DCIT, 5 TH FLOOR, A BLOCK, CIRCLE 8(1), STATESMEN HOUSE, NEW DELHI. 148 - BARAKHAMBA ROAD, NEW DELHI. (PAN: AAFCS1134D) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SALIL KAPOOR , A DV. DEPARTM ENT BY: SHRI RISHPAL BEDI, SR. DR DATE OF HEARING : 21 . 0 4 .201 6 DATE OF PRONOUNCEMENT: 28 : 0 4 .201 6 ORDER PER I.C. SUD HIR : JUDICIAL MEMBER A T THE OUTSET OF HEARING, THE LEARNED AR RAISED A PRELIMINARY OBJECTION AGAINST THE MAINTAINABILITY OF APPEAL PREFERRED BY THE REVENUE HAVING TAX EFFECT BELOW RS.10 LACS. HE ALSO PRAYED FOR CONDONATION OF DELAY 2 OF THREE DAYS IN PREFER RING THE CROSS OBJECTION BY THE ASSESSEE EXPLAINING THAT IT WAS DUE TO THE ILLNESS OF THE LEARNED CHARTERED ACCOUNTANT WHO WAS ASSIGNED TO PREFER CROSS OBJECTION BEFORE THE ITAT ON BEHALF OF THE ASSESSEE. THE LEARNED AR SUBMITTED FURTHER THAT IF THE APPEAL PREFERRED BY THE REVENUE IS REJECTED AS NOT MAINTAINABLE THEN THE ASSESSEE WILL NOT PRESS THE CROSS OBJECTION QUESTIONING THE VALIDITY OF INITIATION OF REOPENING PROCEEDINGS UNDER SEC. 147/148 OF THE INCOME - TAX ACT, 1961. 2. THE LEARNED SENIOR DR ON THE OTHER HAND PLACED RELIANCE ON THE ASSESSMENT ORDER IN SUPPORT OF THE APPEAL PREFERRED BY THE REVENUE AND ON FIRST APPELLATE ORDER ON THE LEGAL ISSUE RAISED IN THE CROSS OBJECTION. SHE, HOWEVER, DID NOT REBUT THE CONTENTION OF THE ASSESSEE THAT THE APPEAL P REFERRED BY THE REVENUE IS HAVING TAX EFFECT BELOW RS.10 LACS. 3. IN VIEW OF THE ABOVE SUBMISSIONS, WE FIND THAT THE PRESENT APPEAL HAVING TAX EFFECT BELOW RS. 10 LACS HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12 .2015 HAVING STATUTORY FORCE UNDER SEC. 268A OF THE INCOME - TAX ACT, 1961. THE APPEAL IS ACCORDINGLY DISMISSED. 4. SO FAR AS DELAY THE DELAY OF THREE DAYS IN PREFERRING THE CROSS OBJECTION BY THE ASSESSEE IS CONCERNED, WE FIND THAT THE ASSESSEE HAS BEEN AB LE TO EXPLAIN THE DELAY AS THE LEARNED CA WHO WAS ASSIGNED TO FILE THE CROSS 3 OBJECTION WAS UNWELL. THE DELAY IS ACCORDINGLY CONDONED. SINCE THE LEARNED AR HAS ALREADY SUBMITTED HEREINABOVE THAT HE WILL NOT PRESS THE CROSS OBJECTION IN CASE THE APPEAL PREFE RRED BY THE REVENUE IS DISMISSED IN VIEW OF THE ABOVE REFERRED CBDT CIRCULAR, WE DISMISS THE CROSS OBJECTION AS SUCH. 5. IN RESULT, BOTH THE APPEAL AND CROSS OBJECTION PREFERRED BY THE PARTIES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 . 0 4 . 201 6 S D/ - SD/ - ( O.P . K A NT ) ( I.C. S UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 / 0 4 /201 6 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR 4 DATE DRAFT DICTATED DIRECTLY ON COMPUTER 28 . 0 4 .201 6 DRAFT PLACED BEFORE AUTHOR 28 . 0 4 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMB ER. 28 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 28 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 28 .04 .2016 FILE SENT TO THE BENCH CLERK 29 . 0 4 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.