M/s Sanden Vikas India Ltd., New Delhi V. DCIT, New Delhi

ITA 4376/DEL/2013

• Counselvise Citation: 437620114 RSA 2013
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-03-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 18-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Assessee Lawyers: S KRISHANAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S.KAPOOR, ACCOUNTANT MEMBER ITA NO. 4375 & 4376 /DEL/2013 ASSESSMENT YEAR : 200 3 - 0 4 & 2004 - 05 SANDEN VIKAS INDIA LTD., 12 - A, SHIVAJI MARG, NEW DELHI. PAN - A ABCS3174M (APPELLANT) VS DCIT, CIRCLE - 7(1), NEW DELHI (RESPONDENT ) APPELLANT BY SH. S.KRISHANAN, ADV. RESPONDENT BY SH. B.R.R.KUMAR, SR. DR O R D E R PER DIVA SINGH, JUDICIAL MEMBER THE SE ARE TWO APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S DATED 08.05 .201 3 OF CIT(A) - X , NEW DELHI PERTAINING TO 200 3 - 0 4 & 2004 - 05 ASSESSMENT YEAR . REFERRING TO THE GROUNDS RAISED, LD. AR POINTED OUT THAT VIDE GROUND NOS. - 1 TO 3 IN BOTH THE APPEALS THE ASSESSEE HAD CHALLENGED THE IMPUGNED ORDER WHEREIN THE JURISDICTION OF THE AO HAD BEEN UPHELD HOWEVER IN VIEW OF THE ORDER U/S 250 PASSED BY THE AO ON 17.03.2015 & 12.03.2015 IN THE YEAR UNDER CONSIDERATION, HE DID NOT WISH TO PRESS THESE JURISDICTIONAL GROUNDS. 2. REFERRING TO THE FOLLOWING TWO GROUNDS WHICH ARE IDENTICAL IN BOTH THE YEARS IT WAS HIS PRAYER THAT THE GROUNDS BECOM E INFRUCTUOUS AS IN THE SET ASIDE PROCEEDINGS RELIEF HAS BEEN GRANTED BY THE AO IN THE AFORE - SAID ORDER S . THE TWO GROUNDS WHICH ARE IDENTICAL IN BOTH THE YEARS ARE EXTRACTED FROM ITA NO. - 4375/DEL/2013 READ AS UNDER: - 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. COMMISSIONER OF INCOME - TAX (APPEALS - X) ERRED IN CONCLUDING THAT THE A.R. OF THE APPELLANT HAS NOT SUBMITTED DETAILS AND BREAK UP OF ROYALTY AND TECHNICAL KNOW - HOW PAYMENTS TO ESTABLISH THAT THEY WERE OF REVENUE IN NATURE AND CONSEQUENT ISSUE OF DIRECTIONS TO AO FOR VERIFICATION OF THE SAME. 5. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD . COMMISSIONER OF INCOME - TAX (APPEALS - X) ERRED IN CONCLUDING THAT THE DATE OF HEARING 2 6 .03.2015 DATE OF PRONOUNCEMENT 31 .03.2015 ITA NO. 4375 & 4376 /DEL/20 13 PAGE 2 OF 2 A.R. OF THE APPELLANT HAS SUBMITTED DURING THE COURSE OF APPELLATE PROCEEDING THAT ALL PAYMENTS TOWARDS ROYALTY AND TECHNICAL KNOW - HOW WERE OF CAPITAL NATURE. 2. 1. THE DEPARTMENT REPRESENTED BY SH. B. R. R. KUMAR, SR. DR IN THE FACE OF THE ASSESSEE S PLEA THAT HE DOES NOT WANT TO AGITATE THE ISSUE FURTHER HAD NO OBJECTION 2. 2 . I N THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH WHERE THE GROUNDS RAISED BY THE ASSESSEE ON THE JURISDICTIONAL ISSUE ARE NOT PRESSED IN V IEW OF THE RELIEF GRANTED BY THE AO IN THE SET ASIDE PROCEEDINGS AND THE REMAINING GROUNDS AGAINST THE SET ASIDE PROCEEDINGS IS ALSO NOT ARGUED IN VIEW OF THE ORDERS OF THE AO IN THE SET ASIDE PROCEEDINGS WHERE NO GRIEVANCE IS POSED BY THE REVENUE THE APP EALS ARE DISMISSED AS WITHDRAWN. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 3 . IN THE RESULT THE APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN . THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT ON 3 1 S T MARCH, 2015. S D / - S D / - (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: THE 3 1 S T MARCH, 2015 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI