International Management Group (UK) Ltd., London V. ACIT, International Taxation--2(1)(1), New Delhi

ITA 5816/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1354 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 04-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Section: 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 5816/DEL./2019 (ASSESSMENT YEAR : 2016-17) INTERNATIONAL MANAGEMENT GROUP VS. ACIT, INTERNATIO NAL TAXATION2(1)(1) (UK) LTD., LONDON, ROOM NO. 306, 3 RD FLOOR, E-2 BUILDING NO. 5, TOWER C, BLOCK, CIVIC CENTRE, J.L. NEHRU 16 TH FLOOR, DLF CYBER CITY, MARG, NEW DELH-2 PHASE-III, GURGAON, HARYANA 122002 (PAN: AABCI9309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. RISHAB MALHOTRA, ADV. REVENUE BY : MS. ASHIMA NEB, SR. DR. O R D E R PER H.S. SIDHU, JM : IN THIS CASE, APPLICATION FOR EARLY HEARING IN THE MAIN APPEAL HAS BEEN FILED. HOWEVER, AT THE TIME OF HEARING, LD. C OUNSEL FOR THE ASSESSEE STATED THAT THE ISSUE INVOLVED IN THIS APPEAL IS W HETHER THE BALANCE RECEIPTS NOT ATTRIBUTABLE TO PERMANENT ESTABLISHMEN T OF THE APPELLANT CAN BE TAXED AS FEES FOR TECHNICAL SERVICES UNDER ARTIC LE 13 OF THE INDIA-UK TREATY AND ALSO SUBMITTED THAT THIS ISSUE IS SQUA RELY COVERED WITH THE ORDER OF THE ITAT, NEW DELHI C BENCH DECISION DAT ED 4.10.2016 IN ASSESSEES OWN CASE FOR AY 2010-11, WHICH WAS SUBSE QUENTLY FOLLOWED BY THE ITAT FOR AY 2011-12 TO 2015-16 IN ASSESSEES OWN CASE WHEREIN 2 THE ISSUE IN DISPUTE WAS DECIDED AGAINST THE ASSESS EE. THEREFORE, HE REQUESTED THAT EARLY HEARING MAY BE GRANTED TO THE ASSESSEE. THE LD. DR DID NOT EXPRESS ANY CONCERN ABOUT GRANTING EARLY HE ARING TO THE ASSESSEE IN THE IMPUGNED APPEAL. 2. ON CAREFUL CONSIDERATION OF THE APPLICATION OF T HE ASSESSEE IT IS APPARENT THAT THE ASSESSEE WANTS THAT AS THE ISSUE INVOLVED IN THIS APPEAL IS SQUARELY COVERED, SO, IT MAY BE DECIDED ON THE BASIS OF THE ORDER OF THE COORDINATE BENCH IN ASSESSEEWN OWN CASE FOR THE EA RLIER YEARS. IN VIEW OF THIS WE GRANT EARLY HEARING OF THE IMPUGNED AP PEAL. ACCORDINGLY, THE APPLICATION FOR EARLY HEARING OF THE ASSESSEE IS A LLOWED. 3. FURTHER BOTH THE PARTIES SUBMITTED THAT THE ISSU E IN DISPUTE IS SQUARELY COVERED AGAINST THE ASSESSEE IN ASSESSEES OWN CASE BY THE DECISION OF THE COORDINATE BENCH FOR EARLIER YEARS I.E. 2010-11 VIDE ORDER DATED 4.10.2016; ASSESSMENT YEAR 2011-12 TO 2014-1 5 VIDE ORDER DATED 8.5.2018 AND FOR ASSESSMENT YEAR 2015-16 VIDE ORDER DATED 18.2.2019, THEREFORE THE SAME IS REQUIRED TO BE FOLLOWED IN TH E PRESENT APPEAL ALSO. THEREFORE BOTH OF THEM SUBMITTED THAT THE MATTER MA Y BE DECIDED ACCORDING TO THE DECISION OF THE COORDINATE BENCH I N ASSESSEES OWN CASE FOR EARLIER YEARS. ACCORDINGLY, ON THE CONSENT OF BOTH THE PARTIES THE MATTER WAS HEARD. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIO NS AND FIND THAT THE ISSUE IN DISPUTE IS SQUARELY COVERED AGAINST T HE ASSESSEE BY THE DECISION OF THE COORDINATE BENCH FOR EARLIER YEARS IN ASSESSEES OWN CASE. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE COORDINATE BENCH OF 3 EARLIER YEARS IN ASSESSEES OWN CASE, WE DISMISS TH E APPEAL FILED BY THE ASSESSEE. 5. ACCORDINGLY, THE APPEAL NO. 5816/DEL/2019 (AY 20 16-17) IS DISMISSED. ORDER PRONOUNCED ON THIS 12 TH DAY OF SEPTEMBER, 2019. SD/- SD/- (O.P. KANT) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER SRB DATED THE 12 TH DAY OF SEPTEMBER, 2019 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. 4