Tidewater Marine International Inc., Noida V. DCIT (International Taxation), Dehradun

ITA 4041/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7392 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 15-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMIT ARORA SH VISHAL MISHRA
• Keywords: Revised return
• Section: 143(3); 28

Judgement Text

1 ITA NOS. 4040 & 4041/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 4040/DEL/2016 ( A .Y 2012-13) ITA NO. 4041/DEL/2016 ( A .Y 2013-14) TIDEWATER MARINE INTERNATIONAL INC. C/O. NANGIA & COMPANY, A-109, SECTOR-136 NOIDA AAACT7572Q (APPELLANT) VS DCIT (INTERNATIONAL TAXATION) CIRCLE-2 DEHRADUN (RESPONDENT) APPELLANT BY SH. AMIT ARORA, SH. VISHAL MISHRA, CA RESPONDENT BY SH. N. K. BANSAL, SR. DR ORDER PER SUCHITRA KAMBLE, JM THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS DATED 3/05/2016 AND 31/5/2016 PASSED BY CIT(A)-2, NOIDA F OR ASSESSMENT YEAR 2012-13 & 2013-14 RESPECTIVELY. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- ITA NO. 4040/DEL/2016 (A.Y. 2012-13) BASED ON THE FACTS AND CIRCUMSTANCES OF THE CASE, YOUR APPELLANT RESPECTFULLY SUBMITS THE FOLLOWING GROUNDS. GROUND NO. 1 THAT THE LD.CIT(A) HAS ERRED ON FACTS AND IN LAW IN AFFIRMING THE ACTION OF THE AO IN HOLDING THAT THE RECEIPTS ON ACCOUNT OF REIMB URSEMENTS OF EXPENSES DATE OF HEARING 01.05.2019 DATE OF PRONOUNCEMENT 02.05.2019 2 ITA NOS. 4040 & 4041/DEL/2016 WERE INCLUDIBLE IN THE GROSS RECEIPTS FOR THE PURPO SES OF DETERMINATION OF INCOME UNDER SECTION 44BB OF THE INCOME TAX ACT 196 1 (THE ACT). GROUND NO. 2 THAT THE LD.CIT(A) HAS ERRED ON FACTS AND IN LAW IN AFFIRMING THE ACTION OF THE AO IN HOLDING THAT THE INCOME ON ACCOUNT OF TOWING JET DRILLING (S) PTE LIMITEDS RIG - ENERGY DRILLER, FROM KAKINADA TO SI NGAPORE WAS TAXABLE AS ROYALTY PAYMENTS AS OPPOSED TO THE CLAIM OF THE APP ELLANT THAT THE RECEIPTS ARE EXPLICITLY QUALIFIED FOR DETERMINATION OF INCOM E UNDER SECTION 44BB OF THE ACT. YOUR APPELLANT PRAYS THAT THE ERRONEOUS ORDER BE CA NCELLED AND APPROPRIATE RELIEF MAY BE GRANTED TO THE APPELLANT. YOUR APPELLANT CRAVES LEAVE TO ADD TO, ALTER, AMEND , VARY, OMIT, SUBSTITUTE OR DELETE ANY OF THE AFOREMENTIONED GROUNDS OF APPEAL OR ADD A NEW GROUND OR GROUNDS OF APPEAL AT ANY TIME BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 3. FIRSTLY WE ARE TAKING UP APPEAL FOR A.Y. 2012-13 . A DRAFT ASSESSMENT ORDER UNDER SECTION 143(3)/144C(1) OF THE INCOME TA X ACT, 1961 FOR A.Y. 2012- 13 WAS PASSED ON 05.03.2015 AT A TOTAL INCOME OF RS . 4,78,04,550/- AS AGAINST INCOME OF RS. 1,85,81,544/- SHOWN IN THE REVISED RE TURN OF INCOME. THE ASSESSEE DID NOT FILE OBJECTIONS AGAINST THE DRAFT ORDER BEFORE THE DISPUTE RESOLUTION PANEL. THE ASSESSMENT ORDER WAS PASSED B Y THE ASSESSING OFFICER ON 11.05.2016. THE ASSESSING OFFICER CONSIDERED REC EIPTS OF THE NON-RESIDENT (NR) TAXABLE AS ROYALTY UNDER SECTION 44DA OF THE A CT AND CALCULATED DEEMED PROFIT AT THE RATE OF 25% OF THE GROSS RECEIPT TREA TING THEM IN THE NATURE OF ROYALTY. 4. BEING AGGRIEVED BY THE ASSESSMENT ORDER, THE ASS ESSEE FILED APPEAL BEFORE THE CIT(A). THE CIT(A) PARTLY ALLOWED THE AP PEAL. 5. AS REGARDS GROUND NO. 1, THE LD. AR SUBMITTED TH AT THE ISSUE CONTESTED BY THE ASSESSEE IS SQUARELY COVERED AGAINST THE ASS ESSEE BY THE DECISION OF THE 3 ITA NOS. 4040 & 4041/DEL/2016 HONBLE APEX COURT IN CASE OF SEDCO FOREX INTERNATI ONAL INC. VS. CIT (CA NO. 4906/10 JUDGMENT DATED 30.10.2017). 6. THE LD. DR RELIED UPON THE DECISION OF APEX COUR T IN CASE OF SEDCO FOREX INTERNATIONAL INC. (SUPRA) AS WELL AS THE ASSESSMEN T ORDER AND THE ORDER OF THE CIT(A). 7. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL T HE RELEVANT MATERIAL AVAILABLE ON RECORD. THE HONBLE APEX COURT IN CASE OF SEDCO FOREX INTERNATIONAL INC. (SUPRA) HELD AS UNDER: 47) SECTION 44BB STARTS WITH NON-OBSTANTE CLAUSE, A ND THE FORMULA CONTAINED THEREIN FOR COMPUTATION OF INCOME IS TO B E APPLIED IRRESPECTIVE OF THE PROVISIONS OF SECTIONS 28 TO 41 AND SECTIONS 43 AND 43AOF THE ACT. IT IS NOT IN DISPUTE THAT ASSESSEES WERE ASSESSED UNDER T HE SAID PROVISION WHICH IS APPLICABLE IN THE INSTANT CASE. FOR ASSESSMENT U NDER THIS PROVISION, A SUM EQUAL TO 10% OF THE AGGREGATE OF THE AMOUNTS SPECIF IED IN SUB-SECTION (2) SHALL BE DEEMED TO BE THE PROFITS AND GAINS OF SUCH BUSIN ESS CHARGEABLE TO TAX UNDER THE HEAD PROFITS AND GAINS OF THE BUSINESS O R PROFESSION. SUB-SECTION (2) MENTIONS TWO KINDS OF AMOUNTS WHICH SHALL BE DE EMED AS PROFITS AND GAINS OF THE BUSINESS CHARGEABLE TO TAX IN INDIA. S UB-CLAUSE (A) THEREOF RELATES TO AMOUNT PAID OR PAYABLE TO THE ASSESSEE OR ANY PE RSON ON HIS BEHALF ON ACCOUNT OF PROVISION OF SERVICES AND FACILITIES IN CONNECTION WITH, OR SUPPLY OF PLANT AND MACHINERY ON HIRE USED, OR TO BE USED IN THE PROSPECTING FOR, OR EXTRACTION OR PRODUCTION OF, MINERAL OILS IN INDIA. THUS, ALL AMOUNTS PERTAINING TO THE AFORESAID ACTIVITY WHICH ARE RECEIVED ON ACC OUNT OFPROVISIONS OF SERVICES AND FACILITIES IN CONNECTION WITH THE SAID FACILITY ARE TREATED AS PROFITS AND GAINS OF THE BUSINESS. THIS CLAUSE CLARIFIES THAT T HE AMOUNT SO PAID SHALL BE TAXABLE WHETHER THESE ARE RECEIVED IN INDIA OR OUTS IDE INDIA. CLAUSE (B) DEALS WITH AMOUNT RECEIVED OR DEEMED TO BE RECEIVED IN IN DIA IN CONNECTION WITH SUCH SERVICES AND FACILITIES AS STIPULATED THEREIN. THUS, WHEREAS CLAUSE (A) MENTIONS THE AMOUNT WHICH IS PAID OR PAYABLE, CLAUS E (B) DEALS WITH THE AMOUNTS WHICH ARE RECEIVED OR DEEMED TO BE RECEIVED IN INDIA. IN RESPECT OF AMOUNT PAID OR PAYABLE UNDER CLAUSE (A) OF SUB-SECT ION (2), IT IS IMMATERIAL WHETHER THESE ARE PAID IN INDIA OR OUTSIDE INDIA. O N THE OTHER HAND, AMOUNT RECEIVED OR DEEMED TO BE RECEIVED HAVE TO BE IN IND IA. 4 ITA NOS. 4040 & 4041/DEL/2016 48) FROM THE BARE READING OF THE CLAUSES, AMOUNT PA ID UNDER THE AFORESAID CONTRACTS AS MOBILISATION FEE ON ACCOUNT OF PROVISI ON OF SERVICES AND FACILITIES IN CONNECTION WITH THE EXTRACTION ETC. OF MINERAL O IL IN INDIA AND AGAINST THE SUPPLY OF PLANT AND MACHINERY ON HIRE USED FOR SUCH EXTRACTION, CLAUSE (A) STANDS ATTRACTED. THUS, THIS PROVISION CONTAINED IN SECTION 44BB HAS TO BE READ IN CONJUNCTION WITH SECTIONS 5AND 9 OF THE ACT AND SECTIONS 5 AND 9 OF THE ACT CANNOT BE READ IN ISOLATION. THE AFORESAID AMOUNT PAID TO THE ASSESSEES AS MOBILISATION FEE IS TREATED AS PRO FITS AND GAINS OF BUSINESS AND, THEREFORE, IT WOULD BE INCOME AS PER SECTION 5. THIS PROVISION ALSO TREATS THIS INCOME AS EARNED IN INDIA, FICTIONALLY, THEREBY SATISFYING THE TEST OF SECTION 9 OF THE ACT AS WELL. 49) THE TRIBUNAL HAS RIGHTLY COMMENTED THAT SECTION 44BB OF THE ACT IS A SPECIAL PROVISION FOR COMPUTING PROFITS AND GAINS I N CONNECTION WITH THE BUSINESS OF EXPLORATION OF MINERAL OILS. ITS PURPOS E WAS EXPLAINED BY THE DEPARTMENT VIDE ITS CIRCULAR NO. 495 DATED SEPTEMBE R 22, 1987, NAMELY, TO SIMPLIFY THE COMPUTATION OF TAXABLE INCOME AS NUMBE R OF COMPLICATIONS WERE INVOLVED FOR THOSE ENGAGED IN THE BUSINESS OF PROVI DING SERVICES AND FACILITIES IN CONNECTION WITH, OR SUPPLY OF PLANT AND MACHINER Y ON HIRE USED OR TO BE USED IN THE PROSPECTING FOR, OR EXTRACTION OR PRODU CTION OF, MINERAL ETC. INSTEAD OF GOING INTO THE NITIGRITIES OF SUCH COMPUTATION A S PER THE NORMAL PROVISIONS CONTAINED IN SECTIONS 28 TO 41 AND SECTIONS 43 AND 43A OF THE ACT, THE LEGISLATURE HAS SIMPLIFIED THE PROCEDURE BY PROVIDI NG THAT TAX SHALL BE PAID @10% OF THE AGGREGATE OF THE AMOUNTS SPECIFIED IN SUB-SECTION (2) AND THOSE AMOUNTS ARE DEEMED TO BE THE PROFITS AND GAINS OF SUCH BUSINESS CHARGEABLE TO TAX.... IT IS A MATTER OF RECORD THAT WHEN INCO ME IS COMPUTED UNDER THE HEAD PROFITS AND GAINS OF BUSINESS OR PROFESSION, RATE OF TAX PAYABLE ON THE SAID INCOME IS MUCH HIGHER. HOWEVER, THE LEGISLATUR E PROVIDED A SIMPLE FORMULA, NAMELY, TREATING THE AMOUNTS PAID OR PAYAB LE (WHETHER IN OR OUT OF INDIA) AND AMOUNT RECEIVED OR DEEMED TO BE RECEIVED IN INDIA AS MENTIONED IN SUB-SECTION (2) OF SECTION 44BB AS THE DEEMED PROFI TS AND GAINS. THEREAFTER, ON SUCH DEEMED PROFITS AND GAINS (TREATING THE SAME AS INCOME), A CONCESSIONAL FLAT RATE OF 10% IS CHARGED TO TAX. IN THESE CIRCUMSTANCES, THE AO IS SUPPOSED TO APPLY THE PROVISIONS OF SECTION 44BB OF THE ACT, IN ORDER TO FIND OUT AS TO WHETHER A PARTICULAR AMOUNT IS DEEME D INCOME OR NOT. WHEN IT IS FOUND THAT THE AMOUNT PAID OR PAYABLE (WHETHER I N OR OUT OF INDIA), OR AMOUNT RECEIVED OR DEEMED TO BE RECEIVED IN INDIA I S COVERED BY SUB-SECTION (2) OF SECTION 44BB OF THE ACT, BY FICTION CREATED UNDER SECTION 44BB OF THE ACT, IT BECOMES INCOME UNDER SECTIONS 5 AND 9 OF THE ACT AS WELL. 5 ITA NOS. 4040 & 4041/DEL/2016 50) IT IS STATED AT THE COST OF REPETITION THAT, IN THE INSTANT CASE, THE AMOUNT WHICH IS PAID TO THE ASSESSEES IS TOWARDS MOBILISAT ION FEE. IT DOES NOT MENTION THAT THE SAME IS FOR REIMBURSEMENT OF EXPEN SES. IN FACT, IT IS A FIXED AMOUNT PAID WHICH MAY BE LESS OR MORE THAN THE EXPE NSES INCURRED. INCURRING OF EXPENSES, THEREFORE, WOULD BE IMMATERIAL. IT IS ALSO TO BE BORNE IN MIND THAT THE CONTRACT IN QUESTION WAS INDIVISIBLE. HAVING RE GARD TO THESE FACTS IN THE PRESENT CASE AS PER WHICH THE CASE OF THE ASSESSEES GET COVERED UNDER THE AFORESAID PROVISIONS, WE DO NOT FIND ANY MERIT IN A NY OF THE CONTENTIONS RAISED BY THE ASSESSEES. THEREFORE, THE ULTIMATE CONCLUSIO N DRAWN BY THE AO, WHICH IS UPHELD BY ALL OTHER AUTHORITIES IS CORRECT, THOU GH SOME OF THE OBSERVATIONS OF THE HIGH COURT MAY NOT BE ENTIRELY CORRECT WHICH HA VE BEEN STRAIGHTENED BY US IN THE ABOVE DISCUSSION. FOR OUR AFORESAID REASO NS, WE UPHOLD THE CONCLUSION. RESULTANTLY, ALL THE APPEALS OF THE ASS ESSEES ARE DISMISSED. DURING THE YEAR THE ASSESSEE WAS ENGAGED IN THE BUS INESS OF PROVIDING OFFSHORE SUPPLY VESSEL IN RESPECT OF ALL THE CONTRACTS MENTI ONED IN THE ASSESSMENT ORDER. IN THE PRESENT CASE ALSO THE AMOUNT WHICH IS PAID TO THE ASSESSEE IS TOWARDS THE EXPENSES INCURRED ON BEHALF OF THE PAYE R AND NO WHERE MENTIONS THAT IT IS FOR REIMBURSEMENT OF EXPENSES. THE ASSES SEE ALSO RELIED UPON THE DECISION OF THE HONBLE DELHI HIGH COURT IN CASE OF SEDCO FOREX INTERNATIONAL INC. WHICH IS NOW DECIDED BY THE HONBLE APEX COURT AGAINST THE ASSESSEE. THEREFORE, GROUND NO. 1 IS DISMISSED. 8. AS REGARDS TO GROUND NO. 2, THE LD. AR SUBMITTED THAT THE ISSUE OF RECEIPTS QUALIFIED FOR DETERMINATION OF INCOME UNDE R SECTION 44BB OF THE ACT HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE IN ASSES SEES OWN CASE FOR A.Y. 2011-12 BEING ITA NO. 6166/DEL/2014 ORDER DATED 31. 10.2017. 9. THE LD. DR RELIED UPON THE ASSESSMENT ORDER AND THE ORDER OF THE CIT(A). 10. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE TRIBUNAL IN A.Y. 2011-12 H ELD AS UNDER: 6 ITA NOS. 4040 & 4041/DEL/2016 6. FURTHER, ON THE ISSUE OF OPERATION OF THE AMEND MENT TO SECTION 44BB AND 44DDA, THE LD. CIT-(A) HAS OBSERVED THAT CONSIDERIN G THE INTERPRETATION CONTAINED IN THE CASE OF OTIM LTD., REPORTED IN 352 ITR 406 (DEL), THE POSITION OF THE CASE WOULD NOT CHANGE SPECIALLY WHEN THE SER VICES ARE SQUARELY COVERED IN CONSONANCE WITH WHAT IS ENVISAGED UNDER SECTION 44BB OF THE ACT. WE FIND THAT THE TRIBUNAL (SUPRA) HAS ALSO HELD THE SERVICES RENDERED AS ENVISAGED UNDER SECTION 44BB OF THE ACT. THE LD. CI T (A) HAS FOLLOWED THE DECISION OF THE JURISDICTIONAL HIGH COURT ON THE IS SUE IN DISPUTE AND THUS, WE DO NOT FIND ANY ERROR IN THE FINDING OF THE LD. CIT -A. SECTION 44DA SPECIFICALLY COVERS INCOME IN THE NATU RE OF FEES FOR TECHNICAL SERVICES RECEIVED BY A NON-RESIDENT FROM THE INDIAN GOVERNMENT AND/OR AN INDIAN CONCERN. ANY INCOME IN THE NATURE OF FEES FO R TECHNICAL SERVICES RECEIVED BY A NON-RESIDENT FROM ANOTHER NON-RESIDENT CANNOT BE TAXED UNDER SECTION 44DA OF THE ACT. THUS, THE ISSUE IS SQUARELY COVERE D BY THE ORDER OF THE TRIBUNAL FOR A.Y. 2011-12 AS FACTS ARE IDENTICAL. G ROUND NO. 2 IS ALLOWED. 11. IN RESULT, ITA NO. 4040/DEL/2016 FOR A.Y. 2012 -13 IS PARTLY ALLOWED. 12. NOW WE TAKE UP APPEAL FOR A.Y. 2013-14, THE GRO UND OF APPEAL ARE AS UNDER: ITA NO. 4041/DEL/2016 (A.Y. 2013-14) BASED ON THE FACTS AND CIRCUMSTANCES OF THE CASE, YOUR APPELLANT RESPECTFULLY SUBMITS THE FOLLOWING GROUNDS: GROUND NO. 1 THAT THE LD.CIT(A) HAS ERRED ON FACTS AND IN LAW IN AFFIRMING THE ACTION OF THE AO IN HOLDING THAT THE RECEIPTS AGGREGATING TO INR 59,481,870 ON ACCOUNT OF MOBILIZATION FOR THE ACTIVITIES CARRIED OUTSIDE IND IAN TERRITORIAL WATERS, ARE INCLUDIBIE IN THE REVENUE TAXABLE U/S 44BB OF THE A CT. GROUND NO. 2 THAT THE LD.CIT(A) HAS ERRED ON FACTS AND IN LAW IN AFFIRMING THE ACTION OF THE AO IN HOLDING THAT THE RECEIPTS ON ACCOUNT OF REIMB URSEMENTS OF EXPENSES 7 ITA NOS. 4040 & 4041/DEL/2016 AGGREGATING TO INR 6,482,115 ARE INCLUDIBLE IN THE GROSS RECEIPTS FOR THE PURPOSE OF DETERMINATION OF INCOME UNDER SECTION 44 BB OF THE ACT. YOUR APPELLANT PRAYS THAT THE ERRONEOUS ORDER BE CA NCELLED AND APPROPRIATE RELIEF MAY BE GRANTED TO THE APPELLANT. YOUR APPELLANT CRAVES LEAVE TO ADD TO, ALTER, AMEND , VARY, OMIT, SUBSTITUTE OR DELETE ANY OF THE AFOREMENTIONED GROUNDS OF APPEAL OR ADD A NEW GROUND OR GROUNDS OF APPEAL AT ANY TIME BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 12. THE DRAFT ASSESSMENT ORDER UNDER SECTION 143(3) /144C(1) OF THE ACT FOR THE ASSESSMENT YEAR 2013-14 WAS PASSED ON 18.01.201 6 AT A TOTAL INCOME OF RS. 2,43,34,390/- AS AGAINST INCOME OF RS. 1,72,99, 395/- SHOWN IN THE REVISED RETURN OF INCOME. THE ASSESSEE DID NOT FILE OBJECTI ONS AGAINST THE DRAFT ORDER BEFORE THE DISPUTE RESOLUTION PANEL (DRP). THE ASSE SSMENT ORDER WAS PASSED UNDER SECTION 143(3)/144C(3)(B) OF THE ACT ON 02.03 .2016 THEREBY MAKING ADDITION ON ACCOUNT OF MOBILIZATION/DEMOBILIZATION RECEIPTS, REIMBURSEMENT EXPENSES AND SERVICE TAX. 13. BEING AGGRIEVED BY THE ASSESSMENT ORDER, THE AS SESSEE FILED APPEAL BEFORE THE CIT(A). THE CIT(A) PARTLY ALLOWED THE AP PEAL OF THE ASSESSEE. 14. THE LD. AR SUBMITTED THAT BOTH THE GROUNDS ARE DECIDED AGAINST THE ASSESSEE AS PER THE DECISION OF THE HONBLE APEX CO URT IN CASE OF SEDCO FOREX INTERNATIONAL INC. 15. THE LD. DR RELIED UPON THE ORDER OF THE ASSESSI NG OFFICER AND THE CIT(A) AND ALSO THE DECISION OF THE HON'BLE SUPREME COURT IN CASE OF SEDCO FOREX INTERNATIONAL INC. VS. CIT (SUPRA). 16. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AS REGARDS ASSESSMENT YEAR 2013-14, THE IS SUE CONTESTED BY THE ASSESSEE IS SQUARELY COVERED AGAINST THE ASSESSEE B Y THE DECISION OF THE HONBLE 8 ITA NOS. 4040 & 4041/DEL/2016 APEX COURT IN CASE OF SEDCO FOREX INTERNATIONAL INC . (SUPRA) WHEREIN IT HAS BEEN HELD THAT: A. THAT MOBILIZATION CHARGES ARE TO BE INCLUDED IN GROSS RECEIPTS FOR THE PURPOSE OF PROVISIONS OF SECTION 44BB OF THE INCOME TAX ACT, 1961. B. THE REIMBURSEMENT CHARGES ARE TO BE INCLUDED IN GROSS RECEIPTS FOR THE PURPOSE OF PROVISIONS OF SECTION 44BB OF THE INCOME TAX ACT, 1961. IN THE PRESENT ASSESSMENT YEAR ALSO THE ASSESSEE WA S IN RECEIPT OF CERTAIN AMOUNTS BEING REIMBURSEMENTS OF ACTUAL EXPENDITURE INCURRED. THE PROVISION OF SECTION 44BB CONSIDERS INCLUSION OF ALL KIND OF AMOUNT PAID OR PAYABLE TO THE ASSESSEE OR TO ANY PERSON ON HIS BEHALF ON ACCO UNT OF THE PROVISION OF SERVICES OR FACILITIES IN CONNECTION WITH, OR SUPPL Y OF PLANT AND MACHINERY ON HIRE USED, OR TO BE USED, IN THE PROSPECTING FOR, O R EXTRACTION OR PRODUCTION OF MINERAL OILS IN INDIA. THUS, BOTH THE GROUNDS ARE D ISMISSED. 17. IN RESULT, ITA NO. 4041/DEL/2016 FOR A.Y. 2013- 14 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02ND MAY, 2019 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02/05/2019 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 9 ITA NOS. 4040 & 4041/DEL/2016 ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 18.03.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.03.2019 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 0 3 .05.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 3 .05.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 0 3 .05.2019 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