Rohde & Schwarz India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 4906/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4760 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 08-09-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• Assessee Lawyers: S KRISHNAN
• Section: 143(3); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.4906/DEL/2014 ASSESSMENT YEAR: 2007-08 ROHDE & SCHWARZ INDIA PVT. LTD., A-27, FIRST FLOOR, MOHAN CO-OPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI. PAN : AAACR3267P VS. DCIT, CIRCLE-15(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. KRISHNAN, ADVOCATE RESPONDENT BY: SHRI RAVI KANT GUPTA, SR.DR DATE OF HEARING : 08.08.2018 DATE OF PRONOUNCEMENT: 09.08.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 20.06.2014 IN RELATION TO ASSESSMENT YEAR 2007-08. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THA T THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143(3) MAKING ADDITION S, INTER ALIA, ITA NO.4906/DEL/2014 2 RS.10,58,630/- TOWARDS WARRANTY SERVICES AND RS.11, 66,152/- UNDER SECTION 40(A)(IA) OF THE ACT. THEREAFTER, NOTICE U/S 148 WA S ISSUED, PURSUANT TO WHICH THE ASSESSMENT ORDER UNDER CONSIDERATION WAS PASSED. IN THE INSTANT APPEAL, WE ARE CONCERNED ONLY WITH THE ABOVE TWO AD DITIONS, WHICH WERE ALSO MADE IN THE ORIGINAL ASSESSMENT. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE REL EVANT MATERIAL ON RECORD. THE LD. CIT(A) NOTICED ON THE LAST PAGE OF HIS ORDER THAT GROUND NOS.5 TO 8 TAKEN BY THE ASSESSEE WERE DISMISSED BY HIS PREDECESSOR AND, HENCE, THE SAME WERE AGAIN DISMISSED. THE SUBJECT M ATTER OF GROUND NO.5 BEFORE THE LD. CIT(A) IS THE FIRST ADDITION OF RS.1 0,58,630/- IMPUGNED IN THE INSTANT APPEAL AND THE SUBJECT MATTER OF GROUND NO. 8 BEFORE THE LD.CIT(A) IN FORM NO. 35 IS THE DISALLOWANCE U/S 40(A)(IA) AM OUNTING TO RS.11,66,152/- WHICH IS IMPUGNED VIDE GROUND NO.2 O F THE APPEAL MEMO BEFORE THE TRIBUNAL. THE ORIGINAL PROCEEDINGS CAME UP FOR CONSIDERATION BEFORE THE TRIBUNAL. VIDE ORDER DATED 30.03.2016 I N ITA NO.894/DEL/2012, THE TRIBUNAL HAS RESTORED THE MATTER TO THE FILE OF ASSESSING OFFICER IN RESPECT OF THE FIRST ADDITION OF RS.10,58,630/- TOW ARDS WARRANTY SERVICES AND HAS DELETED THE OTHER ADDITION OF RS.11,66,152/- MA DE U/S 40(A)(IA) OF THE ACT. SINCE THE FACTS AND CIRCUMSTANCES OF THE INST ANT TWO GROUNDS BEFORE US ITA NO.4906/DEL/2014 3 ARE SIMILAR TO THOSE CONSIDERED AND DECIDED BY THE TRIBUNAL IN THE GROUNDS OF APPEAL EMANATING FROM ASSESSMENT U/S 143(3), RES PECTFULLY FOLLOWING THE PRECEDENT, WE REMIT THE ISSUE OF DISALLOWANCE OF RS .10,58,630/- TOWARDS WARRANTY SERVICES TO THE ASSESSING OFFICER TO BE DE CIDED IN CONSONANCE WITH THE DIRECTIONS GIVEN BY THE TRIBUNAL; AND THE SECON D DISALLOWANCE OF RS.11,66,152/- IS HEREBY DELETED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS PARTLY ALLOWED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 9.08.2018. SD/- SD/- [BEENA A. PILLAI] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED: 09.08.2018 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELH