DCIT, New Delhi V. M/s. Alcatel Lucent India Ltd., New Delhi

ITA 2294/DEL/2015

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0311 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: AKSHAY UPPAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2294/DEL/2015 [A.Y 2010-11] The Dy. C.I.T Vs. M/s Alcatel Lucent India Ltd Circle – 2(1) 15 th Floor, Tower - C, Cyber Greens Gurgaon, Haryana DLF City, Phase – III, Gurgaon PAN: AACCA 8667 N (Applicant) (Respondent) Assessee By : Shri Akshay Uppal, Adv Ms. Deepika Agarwal, Adv Department By : Shri Surender Pal, CIT-DR Date of Hearing : 11.01.2022 Date of Pronouncement : 11.01.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the order dated 17.02.2015 framed under section 143(3) r.w.s 144C(13) of the Income- tax Act, 1961 [hereinafter referred to as 'The Act'] pertaining to Assessment Year 2010-11. 2 2. Grievance of the Revenue reads as under: “On the facts and circumstances of the case the ld. DRP has erred in directing the TPO to recomputed the addition on account of transfer pricing adjustments by excluding/including certain companies without appreciating fully the functional comparability of such companies.” 3. A perusal of our record shows that on 20.11.2019, the CIT-DR sought time to file revised grounds of appeal. Thereafter, successive adjournments were taken by the CIT-DR. On 11.11.2021, the CIT-DR was directed to file specific grounds with respect to inclusion and exclusion of comparables. Till date, no such action has been taken by the Revenue. Therefore, we are left with no choice but to proceed with the grounds of appeal mentioned hereinabove. 4. In our considered opinion, the ground of appeal taken by the Revenue [supra] is cryptic and non-specific. We, therefore, dismiss this appeal by the Revenue on such cryptic and non-specific ground of appeal. However, the Revenue is at liberty to approach the Tribunal as per the provisions of law with specific grounds of appeal. 3 5. In the result, appeal of the Revenue in ITA No. 2294/DEL/2015 is dismissed. The order is pronounced in the open court on 11.01.2022 in the presence of both the representatives. Sd/- Sd/- [SAKTIJIT DEY] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 11 th January 2022. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order