ADIT, New Delhi V. M/s. PCCW International Ltd., New Delhi

ITA 5633/DEL/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7456 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 25-05-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 15-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI SENIOR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 5632/DEL/2011 & 5633/DEL/2011 5632/DEL/2011 & 5633/DEL/2011 5632/DEL/2011 & 5633/DEL/2011 5632/DEL/2011 & 5633/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2002 2002 2002 2002 - -- - 03 & 2003 03 & 2003 03 & 2003 03 & 2003 - -- - 04 0404 04 ASSISTANT DIRECTOR OF ASSISTANT DIRECTOR OF ASSISTANT DIRECTOR OF ASSISTANT DIRECTOR OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -2(1), 2(1), 2(1), 2(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S PCCW INTERNATIONAL LIMITED, M/S PCCW INTERNATIONAL LIMITED, M/S PCCW INTERNATIONAL LIMITED, M/S PCCW INTERNATIONAL LIMITED, 14 1414 14 TH THTH TH FLOOR, MOHANDEV BUILDING, FLOOR, MOHANDEV BUILDING, FLOOR, MOHANDEV BUILDING, FLOOR, MOHANDEV BUILDING, TOLSTOY MARG, TOLSTOY MARG, TOLSTOY MARG, TOLSTOY MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. PAN : AACCP5667K. PAN : AACCP5667K. PAN : AACCP5667K. PAN : AACCP5667K. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.S. NEGI, SENIOR DR. RESPONDENT BY : NONE. DATE OF HEARING : 02.06.2016 02.06.2016 02.06.2016 02.06.2016 DATE OF PRONOUNCEMENT : 10.06.2016 10.06.2016 10.06.2016 10.06.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THESE APPEALS BY THE REVENUE FOR THE ASSESSMENT YE ARS 2002-03 & 2003-04 ARE DIRECTED AGAINST SEPARATE ORDERS OF L EARNED CIT(A)-XXIX, NEW DELHI DATED 22 ND AUGUST, 2011 AND 23 RD AUGUST, 2011. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEARE D ON BEHALF OF THE ASSESSEE-RESPONDENT. THESE APPEALS OF THE REVE NUE ARE, THEREFORE, BEING DECIDED EX-PARTE QUA THE ASSESSEE- RESPONDENT ON MERITS AFTER HEARING THE ARGUMENTS OF LEARNED DR. ITA NO.5632 ITA NO.5632 ITA NO.5632 ITA NO.5632/DEL/2011 : /DEL/2011 : /DEL/2011 : /DEL/2011 :- -- - 3. LEARNED ASSESSING OFFICER, VIDE LETTER DATED 4 TH FEBRUARY, 2016 REQUESTED FOR WITHDRAWAL OF THIS APPEAL IN VIEW OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015. THE REQUEST FOR WITHDRAWAL OF ITA-5632 & 5633/D/2011 2 THE APPEAL IS ACCEPTED AND THE REVENUES APPEAL IS DISMISSED AS WITHDRAWN. ITA NO.5633/DEL/2011 : ITA NO.5633/DEL/2011 : ITA NO.5633/DEL/2011 : ITA NO.5633/DEL/2011 :- -- - 4. IN THIS APPEAL BY THE REVENUE, THE ONLY DISPUTED ADDITION IS THE ADDITION OF `25,00,818/- WHICH IS DELETED BY LEARNE D CIT(A). ADMITTEDLY, THE TAX EFFECT IS BELOW `10 LAKHS. IN VIEW OF THE CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 OF CBDT, THE REVENUES APPEAL IS TREATED AS DISMISSED. NEEDLESS TO MENTION THAT UNDER SIMILAR CIRCUMSTANCES, THE REVENUE HAS FILED THE APPLICATIO N FOR WITHDRAWING THE APPEAL FOR ASSESSMENT YEAR 2002-03 VIDE ITA NO. 5632/DEL/2011. HOWEVER, NO SUCH APPLICATION HAS BEEN FILED FOR ASS ESSMENT YEAR 2003- 04, BUT, WHEN ADMITTEDLY THE TAX EFFECT IS BELOW `1 0 LAKHS, WE DEEM IT PROPER TO DISMISS THE REVENUES APPEAL IN VIEW OF C IRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 OF CBDT. 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 10.06.2016 . SD/- SD/- (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG (CHANDRA MOHAN GARG ) )) ) ( (( ( G. G.G. G. D. AGRAWAL D. AGRAWAL D. AGRAWAL D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : ASSISTANT DIRECTOR OF INCOME TAX , ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -2(1), NEW DELHI. 2(1), NEW DELHI. 2(1), NEW DELHI. 2(1), NEW DELHI. 2. RESPONDENT : M/S PCCW INTERNATIONAL LIMITED, M/S PCCW INTERNATIONAL LIMITED, M/S PCCW INTERNATIONAL LIMITED, M/S PCCW INTERNATIONAL LIMITED, 14 1414 14 TH THTH TH FLOOR, MOHANDEV BUILDI FLOOR, MOHANDEV BUILDI FLOOR, MOHANDEV BUILDI FLOOR, MOHANDEV BUILDING, NG, NG, NG, TOLSTOY MARG, NEW DELHI TOLSTOY MARG, NEW DELHI TOLSTOY MARG, NEW DELHI TOLSTOY MARG, NEW DELHI 110 001. 110 001. 110 001. 110 001. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR