SNIC COMPANY LTD, JAPAN V. DCIT, International Taxation, Circle- Noida, NOIDA

ITA 1833/DEL/2021

AI Insights

The case involves SNIC Company Ltd, a company based in Japan, appealing against the order of the ld CIT(A)-2, Noida, dated 06.10.2021, for the assessment year 2011-12. The primary contention was the non-consideration of additional evidences filed under Rule 46 of the Income Tax Rules, 1962, by the CIT(A). The assessee argued that the non-compliance to the notices issued was due to reasons beyond their control, given their lack of a permanent establishment in India. The Tribunal found merit in the assessee's request for another opportunity to comply with the notices and remanded the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131778 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-03-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2021
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules, 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL THAKUR; AMAN JAIN
• Section: 144C

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1833/Del/2021: Asstt. Year: 2011-12 SNIC Company Ltd, 1403, Higashi, Hiramatsu Iwata City, Shizuouka Ken, Japan 4380211 Vs. DCIT, International Taxation, Circle-Noida, Noida (APPELLANT) (RESPONDENT) PAN No. AAPCS0676P Assessee by : Sh. Sunil Thakur & Aman Jain, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 07.03.2023 Date of Pronouncement: 10.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld CIT(A)-2, Noida dated 06.10.2021 for AY 2011-12. 2. We find that in the instant case the order has been passed u/s 144/ 147/ 144C of the Income Tax Act, 1961. The ld CIT(A) passed the order without considering the additional evidences filed under Rule 46 of the Income Tax Rules, 1962. At the outset the ld AR submitted that that the non-compliance to the notices issued is due to reasons beyond the control of the assessee and prayed that given an opportunity due compliance would be made before the Revenue authorities. The assessee submitted that the company is based in Japan and do not have a permanent establishment in India. We find that no prejudice would be caused ITA No. 1833/Del/2021 SNIC Company Ltd to Revenue if an opportunity is given to the assessee to furnish replies to the notices issued. Hence, the matter is remanded back to the file of the ld CIT(A) for adjudication afresh. The ld CIT(A) would be at liberty to invoke relevant provisions of the Income Tax Act in case of non-compliance to the notices issued to the assessee . 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 10/03/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 10/03/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR