ADIT, New Delhi V. M/s. Lucent Technologies International Inc., New Delhi

ITA 212/DEL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6389 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 03-07-2014
• Assessment Year: 1998-1999
• Appeal Filed On: 13-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV SHARMA
• Assessee Lawyers: ARVIND RAJAN CAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM ITA NO.212 TO 214/DEL/2012 ASSESSMENT YEARS : 1998-99 TO 2000-01 ADIT, CIRCLE 1(1), INTERNATIONAL TAXATION, 204, DRUM SHAPED BUILDING, IP ESTATE, NEW DELHI. VS. LUCENT TECHNOLOGIES INTERNATIONAL INC., C/O PRICEWATERHOUSE COOPERS, SUCHETA BHAWAN, 11-A, VISHNU DIGAMBER MARG, NEW DELHI. PAN : AAHCA6277H ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SHRI PAWAN KUMAR & SHRI ARVIND RAJAN, CAS DEPARTMENT BY : S HRI S ANJEEV SHARMA, DR ORDER PER BENCH: THESE APPEALS BY THE REVENUE ARISES OUT OF THE COM MON ORDER PASSED BY THE CIT(A) ON 30.09.2011 IN RELATIO N TO THE ASSESSMENT YEARS 1998-99 TO 2000-01. ITA NOS.212 TO 214/DEL/2012 2 2. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE REL EVANT MATERIAL ON RECORD. BOTH THE SIDES ARE IN AGREEMENT THAT THE FACTS AND CIRCUMSTANCES OF THESE THREE APPEALS AND ALSO T HE GROUND RAISED IN THESE THREE APPEALS ARE SIMILAR TO THOSE RAISED BY THE REVENUE IN ITS APPEAL FOR THE ASSESSMENT YEAR 1997- 98. IN FACT, THE APPEAL FOR AY 1997-98 IS A PART OF THIS BATCH O F APPEALS, WHICH WAS EXTENSIVELY ARGUED BY BOTH THE SIDES. WE HAVE PASSED A SEPARATE ORDER IN APPEAL FOR THE ASSESSMENT YEAR 19 97-98. BOTH THE PARTIES HAVE ADOPTED THEIR ARGUMENTS AS RAISED IN THE APPEAL FOR 1997-98 AS RELEVANT TO THESE THREE APPEALS AS W ELL. FOLLOWING THE VIEW TAKEN IN THE APPEAL FOR AY 1997-98, WE UPH OLD THE IMPUGNED ORDER BY DISMISSING ALL THE REVENUES APPE ALS. 3. IN THE RESULT, ALL THE APPEALS ARE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.07.201 4. SD/- SD/- [ C.M. GARG ] [ R.S. SYAL ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 04 TH JULY, 2014. DK ITA NOS.212 TO 214/DEL/2012 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.