Alcatel-- Lucent Trade International AG, Gurgaon V. DCIT, New Delhi

ITA 3008/DEL/2015

AI Insights

The case involves Alcatel-Lucent Trade International AG, the appellant, contesting an order from the Commissioner of Income-Tax (Appeals)-42, New Delhi, for the Assessment Year 2008-09. The primary issues raised included the jurisdiction of the Assistant Director of Income Tax, the classification of receipts as 'fee for technical services', and the taxability of payments made to the appellant. Additionally, an argument was presented regarding the assessment order being barred by limitation. However, before the Tribunal could deliberate on these issues, the appellant decided to withdraw the appeal to resolve the matter amicably with the tax authorities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129200 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-07-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2015
• Laws Referred To: Income Tax Act, 1961, Indo-Swiss DTAA
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PAYMENT OF OUTSTANDING
• Keywords: Double taxation relief
• Section: 143(3)

Judgement Text

ITA No.-3008/Del/2015 Alcatel-Lucent Trade International AG Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI G.S. PANNU, PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No:- 3008/Del/2015 (Assessment Year: 2008-09) Alcatel-Lucent Trade International AG 14 th & 15 th Floor, Tower-C, Cyber Green Gurgaon Pin 122 002 PAN AAFCA2702F Vs. DCIT, Circle -1(1)(1), Civic Centre, New Delhi. APPELLANT RESPONDENT Assessee By : Ms. Ananya Kapoor, Adv. Revenue By : Shri Sanjay Kumar, Sr. DR Date of Hearing : 19.07.2023 Date of Pronouncement : 19.07.2023 ORDER PER ASTHA CHANDRA, J.M. The appeal by the Assessee is directed against the order dated 16.03.2015 of the Ld. Commissioner of Income-Tax (Appeals)-42, New Delhi (“CIT(A)”) pertaining to Assessing Year 2008-09. ITA No.-3008/Del/2015 Alcatel-Lucent Trade International AG Page 2 of 4 2. The assessee has raised the following grounds of appeal: “1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not holding that the order under Section 143(3) of the Income Tax Act, 1961 (“the Act”) passed by the Assistant Director of Income Tax, Circle 1(1), New Delhi (“Ld. AO”) is beyond jurisdiction, bad in law and void ab initio. 2. That on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in holding that the receipts earned by the Appellant should be treated as ‘fee for technical services under Explanation 2 to Section 9(1)(vii) of the Act as well as Article 12(4) of the Indo-Swiss DTAA. 2.1 That without prejudice to the above, on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in holding that the payments made to the Appellant are for the purposes of making or earning income from a source in India as provided under Section 9(1)(vii)(c) of the Act. 2.2 That on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not appreciating that the consideration sought to be taxed by the Ld. AO has already been subjected to tax in India in the hands of its group entity viz. Alcatel Lucent India Limited.” 3. Vide application dated 31.01.2022, the assessee sought permission for admittance of the following additional ground: “That on the facts and circumstances of the case and in law, the assessment order dated 28.02.2011 passed under Section 143(3) of the Income Tax Act, 1961 is bad in law, void ab initio and barred by limitation.” 4. The appeal of the assessee came up for hearing on 19.07.2023 before the Tribunal. The Ld. AR submitted a letter dated 19.07.2023 requesting for withdrawal of the appeal in order to buy peace and to settle the dispute with Department by payment of outstanding demand. The Ld. DR had no objection. ITA No.-3008/Del/2015 Alcatel-Lucent Trade International AG Page 3 of 4 5. We accept the request of the assessee for withdrawal of the appeal. The appeal of the assessee is therefore dismissed as withdrawn. 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 19/7/2023. sd/- sd/- (G.S. PANNU) (ASTHA CHANDRA) PRESIDENT JUDICIAL MEMBER Dated: 19/07/2023 (Pooja) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 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 ITA No.-3008/Del/2015 Alcatel-Lucent Trade International AG Page 4 of 4 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