Kenex Tech Pvt. Ltd., Bangalore, Bangalore V. ITO, Ward-2(1). Hyderabad, Hyderabad

ITA 219/HYD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6767 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 25-05-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 10-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HYD AY
• Keywords: Transfer pricing

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO.2207/HYD/2017 (AY: 2013 - 14) ROTHE ERDE INDIA PRIVATE LIMITED [SUCCESSOR IN INTEREST OF BERCO UNDERCARRIAGES (INDIA) PRIVATE LIMITED], HYDERABAD. PAN: AADCR 3029 G VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 2352/HYD/2018 (AY: 2014 - 15) ITA NO. 312/HYD/2017 (AY: 2012 - 13) ROTHE ERDE INDIA PRIVATE LIMITED [SUCCESSOR IN INTEREST OF BERCO UNDERCARRIAGES (INDIA) PRIVATE LIMITED], HYDERABAD. PAN: AADCB 5412 B VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO S . 1829 TO 1835/HYD/2019 ASSESSMENT YEAR S : 2003 - 04 TO 2009 - 10 LATE RAJAGOPAL CHADALAVADA REP. BY L/R. SMT. SAMPOORNAMMA, TIRUPATI. PAN: ABXPC 6782 B VS. DCIT, CENTRAL CIRCLE, TIRUPATI. 2 (APPELLANT) (RESPONDENT) ITA NO. 552/HYD/2019 ASSESSMENT YEAR: 2015 - 16 PURUSHOTHAM DAS (HUF), HYDERABAD. PAN: AADHP 9652 G VS. ACIT, CIRCLE - 8(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1501/HYD/2019 ASSESSMENT YEAR: 2010 - 11 MIR YOUSUF ALI, HYDERABAD - 500008. PAN: AAXPA 2395 R VS. INCOME TAX OFFICER, WARD - 6(4), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 592/HYD/2019 ASSESSMENT YEAR: 2015 - 16 USHA RANI ANNE, NALGONDA. PAN: ABEPA 8081 M VS. INCOME TAX OFFICER, WARD - 1, SURYAPET. (APPELLANT) (RESPONDENT) ITA NO. 103/HYD/2018 ASSESSMENT YEAR: 2013 - 14 M/S. PHOTON ENERGY SYSTEMS LTD., HYDERABAD. PAN: AABCP9113 B VS. DCIT, CIRCLE - 16(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.564/HYD/2016 (AY: 2006 - 0 7 ) ITA NO. 1222/HYD/2017 (AY: 2007 - 08) 3 KASANI GNANESHWAR, HYDERABAD. PAN: AAUPK 1302 K VS. DCIT, CIRCLE - 2(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.923/HYD /2018 AY: 2014 - 15 M/S. ANDHRA POLYMERS PRIVATE LIMITED, HYDERABAD. PAN: AABCA 7291 F VS. DCIT, CIRCLE - 1(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.219 & 220 /HYD/2017 (AY: 2010 - 11 & 2011 - 12) KENEXA TECHNOLOGIES PRIVATE LIMITED, BENGALURU. PAN: AACCK 1647 A INCOME TAX OFFICER, WARD - 2(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE / A.V. RAGHURAM / SHRI K.A. SAI PRASAD REVENUE BY: SHRI Y.V.S.T. SAI, CIT - DR (II) SHRI ROHIT MUJUMDAR DATE OF HEARING: 11/01/2021 DATE OF PRONOUNCEMENT: 19 /01/2021 ORDER PER BENCH: ALL THESE APPEAL S ARE FILED BY THE ASSESSEE S, AGGRIEVED BY THE RESPECTIVE ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), HYDERABAD / LD. COMMISSIONER OF INCOME TAX (APPEALS) , GUNTUR/ DISPUTE RESOLUTION PANEL - 1, BANGALURU . 4 2. ALL T HE ABOVE MENTIONED ASSESSEES HA VE FILED WRITTEN SUBMISSIONS BEFORE US SEEKING WITHDRAWAL OF THEIR RESPECTIVE APPEALS AS THE Y HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT IS FURTHER SUBMITTED THAT THE ASSESSEE S HAVE FILED FORM NO.1 & 2 IN ALL THE SE CASES AND ALSO RECEIVED FORM - 3 FROM THE REVENUE IN CERTAIN CASES . HENCE, IT IS PRAYED IN THE WRITTEN SUBMISSIONS THAT THE APPEAL S OF THE RESPECTIVE ASSESSEE S MAY BE ALLOWED TO BE WITHDRAWN AND DISMISSED AS SUCH. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE ASSESSEES AND THEIR COUNSELS. 4. HAVING HEARD BO TH THE PARTIES THROUGH VIDEO CONFERENCE, W E ARE INCLINED TO ALLO W THE APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A RS AS THE ASSESSEES HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1, 2 IN ALL THE INSTANT CASES AND IN SOME CASES THE ASSESSEES HAVE ALSO RECEIVED FORM NO - 3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR S . A CCORDINGLY, WE HEREBY DISMISS THE APPEAL S OF THE ASSESSEES AS WITHDRAWN. HOWEVER, WE ALS O MAKE IT CLEAR THAT, IF ANY OF THE ASSESSEE S CASE S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE RESPECTIVE ASSESSEE S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHI N 5 THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, ALL THE ABOVE - MENTIONED APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN . PRONOUNCED IN THE OPEN COURT ON 19 TH JANUARY, 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 19 TH JANUARY, 2021. OKK COPY TO: - 1. ROTHE ERDE INDIA PRIVATE LIMITED [SUCCESSOR IN INTEREST OF BERCO UNDERCARRIAGES (INDIA) PRIVATE LIMITED], GAT NO. 429, VILLAGE WADIVARHE AT POST: GONDE TALUKA, IGATPURI NASHIK, MAHARASHTRA 422403. (II) LATE CH. RAJAGOPAL. REP., BY L/R. SMT. C. SAMPOORNAMMA, FLAT NO. 610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. (III) M/S. PURUSHOTHAM DAS (HUF), D.NO. 21 - 2 - 366, LAD BAZAR, HYDERABAD 500 002. (IV)MIR YOUSUF ALI, 8 - 1 - 332/1/2/B, AZIZ BAGH, TOLICHOWKI, HYDERABAD 500 008. (V) USHA RANI ANNE, H.NO. 12 - 97, USHA NURSING HOME, HAZURNAGA R, KODAD, NALGONDA 508206. (VI) M/S. PHOTON ENERGY SYSTEMS LTD C/O. K. VASANTKUMAR, A.V. RAGHU RAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD - 1. (VII) KASANI GNANESHWAR C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3 , 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOKNAGAR, HYDERABAD 500 020. (VIII) M/S. ANDHRA POLYMERS PRIVATE LIMITED C/O. 6 C/O. K. VASANTKUMAR, A.V. RAGHU RAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD - 1. (IX) KEN EXA TECHNOLOGIES PRIVATE LIMITED C/O. IBM INDIA PRIVATE LIMITED , NO.12, SUBRAMANYA ARCADE - 1, BANNERGHATTA MAIN ROAD, BANGALORE 560029. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), IT TOWERS, MASAB TANK, HYDERABAD. (II) DCIT, CENTRAL CIRCLE, TIRUPATI. (III) ACIT, CIRCLE - 8(1), SIGNATURE TOWERS, KONDAPUR ROAD, HYDERABAD - 84. (IV) INCOME TAX OFFICER, WARD - 6(4), 7D, IT TOWERS, AC GUARDS, HYDERABAD. (V) INCOME TAX OFFICE, KRISHNA NAGAR COLONY, OPP. HITECH BUS STAND, SURYAPET 508213. (VI) DCIT, CIRCLE - 16(2), 2 ND FLOOR, IT TOWERS, AC GUARDS, HYDERABAD. (VII) THE DCIT, CIRCLE - 2(1), B - BLOCK, 8 TH FLOOR, IT TOWERS, AC GUARDS, HYDERABAD. (VIII) THE DCIT, CIRC LE1(1), IT TOWERS, AC GUARDS, HYDERABAD. (IX) INCOME TAX OFFICER, WARD - 2(1), SIGNATURE TOWERS, 5 TH FLOOR, R.NO. 506, PLOT NO.6 - P, SURVEY NO. 32/A, 32/P, OPP. BOTANICAL GARDEN, KOTHAGUDA, KONDAPUR, HYDERABAD 500 084. 3. THE TRANSFER PRICING OFFICER - 1, HY DERABAD. (II) TRANSFER PRICING OFFICER - 3, HYDERABAD. (III) JOINT COMMISSIONER OF INCOME TAX (TRANSFER PRICING), HYDERABAD. (IV) THE CIT (A) - 1, GUNTUR. (V) THE CIT (A) - 12, HYDERABAD. (VI) THE CIT (A) - 6, HYDERABAD. (V) THE CIT (A) - 3, HYDERABAD. (VI) THE CIT (A) - 4, HYDERABAD. (VII) THE CIT(A) - 9, HYDERABAD. (VIII) THE CIT (A) - 1, HYDERABAD. (IX) THE CIT (A) - 2, HYDERABAD. 4. OFFICE OF THE INCOME TAX DISPUTE RESOLUTION PANEL - 1, BENGALURU - 560034. (II) PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD. (III) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2, HYDERABAD. (IV) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6, HYDERABAD. (V) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, HYDERABAD. (VI) THE PRINCIPAL COMMISSIONER OF INCOM E TAX - 4, HYDERABAD. (VII) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2, HYDERABAD. (VIII) PRINCIPAL COMMISSIONER OF INCOME TAX - 1, HYDERABAD. (IX) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2, HYDERABAD. 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. 6 . GUARD FILE