ALSTOM TRANSPORT SA, NEW DELHI V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), INTERNATIONAL TAXATION, INTERNATIONAL TAXATION

ITA 3858/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2050 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 07-04-2024
• Assessment Year: 2021-2022
• Appeal Filed On: 26-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRIYA TANDON
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 3858/Del/2023 : Asstt. Year : 2021-22 Alstom Transport SA, C/o Nangia & Co. LLP, B-27, Soami Nagar, New Delhi-110019 Vs ACIT, Circle-1(1)(1), International Taxation, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECA2499L Assessee by : Sh. Anmol Anand, Adv. & Ms. Priya Tandon, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 08.04.2024 Date of Pronouncement: 30.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of dated 31.10.2023 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. 2. The issue before us stands covered by the order of the Tribunal in assessee’s own case in ITA Nos. 2377 & 2378/Del/2022 and in ITA No. 921/Del/2023 vide order dated 17.01.2024 wherein the Assessing Officer was directed to examine the issue de novo. Similar, issues are involved in the instant appeal. Hence, in the absence of any change in the material facts, legal proposition and fitness of things, we remand the issue to the file of the AO to decide the issue afresh after affording an opportunity to the assessee keeping in view the order passed by the Assessing Officer in compliance to the ITA No. 3858/Del/2023 Alstom Transport SA 2 orders of the ITAT in ITA Nos. 2377 & 2378/Del/2022 and in ITA No. 921/Del/2023. 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/05/2024. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 30/05/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR