Brose Fahrzegteile SE & Co.Kommanditgesellschaft. Bamberg, Pune V. International Tax Ward-1, Pune, Pune

ITA 210/PUN/2023

AI Insights

The case involves appeals by Brose Fahrzegteile SE & Co. Komanditgesellschaft, a German LLP, against the orders of the Commissioner of Income Tax (Appeals) - 13, Pune, for the assessment years 2012-13 and 2013-14. The appeals were dismissed due to a significant delay in filing, which the CIT(A) did not condone, citing judicial precedents. The assessee argued that the delay was due to pursuing an alternative remedy under section 154 before the Central Processing Centre (CPC), which is still pending. However, the Tribunal found no merit in the appeals, affirming the CIT(A)'s decision to dismiss the appeals in limine.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137664 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.210 & 211/PUN/2023 िनधाᭅरण वषᭅ / Assessment Years : 2012-13 & 2013-14 Brose Fahrzegteile SE & Co. Komanditgesellschaft. Bamberg, C/o. Brose India Automotive Systems Private Limited, Plot No.5 & 7, Raisoni Industrial Park, Phase-II, Hinjewadi, Taluka- Mulshi, Village- Mann, Pune- 411057. PAN : AANFB5178R Vs. International Tax Ward- 1, Pune Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against the separate orders of ld. Commissioner of Income Tax (Appeals)- 13, Pune [‘the CIT(A)’] dated 30.12.2022 for the assessment years 2012-13 and 2013-14 respectively. Assessee by : Shri Rajiv Thakkar Revenue by : Shri Suhas Kulkarni Date of hearing : 24.03.2023 Date of pronouncement : 27.03.2023 ITA Nos.210 & 211/PUN/2023 2 2. Since the identical facts and common issues are involved in both the above captioned appeals, we proceed to dispose of the same by this common order. 3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.210/PUN/2023 for the assessment year 2012-13 are stated herein. ITA No.210/PUN/2023, A.Y. 2012-13 : 4. Briefly, the facts of the case are that the appellant is a German LLP firm. The Return of Income for the assessment year 2012-13 was filed on 27.03.2014 declaring Rs.Nil income. During the previous year relevant to the assessment year under consideration, the appellant received ‘Fees for Technical Services’ from Brose India Limited, against which TDS @ 20% of Rs.6,58,441/- had been deducted by Brose India Limited. Against the said return of income, an intimation u/s 143(1) was stated to have been passed on 28.03.2015 without granting credit for TDS. Against the said intimation, an appeal was filed before the CIT(A) on 14.09.2022 with delay of more than 6 years. The CIT(A) had dismissed the appeal in limine without condoning the delay. According to the ITA Nos.210 & 211/PUN/2023 3 CIT(A), no proper explanation was tendered for delay of merely more than 6 years placing reliance on the certain judicial precedents. 5. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 6. It was submitted before me that the delay had occurred because the assessee was pursuing the alternative remedy u/s 154 before the CPC and the petition filed by the appellant u/s 154 before the CPC is still pending disposal. I find that since the petition filed by the appellant before the CPC u/s 154 is still pending disposal, the delay had not been properly explained before the CIT(A), I am of the considered opinion that the ld CIT(A) is justified in dismissing the appeal in limine on the ground of delay. Therefore, I do not find any merits in the appeal filed by the assessee. 7. In the result, the appeal filed by the assessee in ITA No.210/PUN/2023 for the assessment year 2012-13 stands dismissed. ITA No.211/PUN/2023, A.Y. 2013-14 : 8. Since the facts and issues involved in both the appeals of the assessee are identical, therefore, our decision in ITA No.210/PUN/2023 for A.Y. 2012-13 shall apply mutatis mutandis ITA Nos.210 & 211/PUN/2023 4 to this appeal of the assessee in ITA No.211/PUN/2023 for A.Y. 2013-14 respectively. Accordingly, the present appeal of the assessee in ITA No.211/PUN/2023 for A.Y. 2013-14 stands dismissed. 9. To sum up, both the above captioned appeals of the assessee stands dismissed. Order pronounced on this 27 th day of March, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 27 th March, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr. CIT-3, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.