M/s. Halliburton Export Inc., New Delhi V. Addl. DIT, New Delhi

ITA 6273/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97619 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 19-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUJ ARORA
• Assessee Lawyers: AMIT ARORA C A SH SURAJ NANGIA
• Keywords: Double taxation relief

Judgement Text

1 ITA NO. 6273.DEL.12& 690/DEL/1 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.- 6273/DEL/2012 (ASSESSMENT YEA R-2009-10) HALLIBURTON EXPORT INC. C/ONANGIA & CO. CHARTERED ACCOUNTS SUITE 4A, PLAZAM6, JASOLA NEW DELHI AABCH9692R (APPELLANT) VS ADDL. DIT RANGE-1 INTERNATIONAL TAXATION NEW DELHI (RESPONDENT) I.T.A .NO.- 690/DEL/2014 (ASSESSMENT YEA R-2010-11) HALLIBURTON EXPORT INC. C/ONANGIA & CO. CHARTERED ACCOUNTS SUITE 4A, PLAZAM6, JASOLA NEW DELHI AABCH9692R (APPELLANT) VS ADDL. DIT RANGE-1 INTERNATIONAL TAXATION NEW DELHI (RESPONDENT) APPELLANT BY SH. AMIT ARORA, C.A SH. SURAJ NANGIA, C.A RESPONDENT BY SH. ANUJ ARORA, CIT DR ORDER PER SUCHITRA KAMBLE, JM DATE OF HEARING 21.10.2015 DATE OF PRONOUNCEMENT 23.10.2015 2 ITA NO. 6273.DEL.12& 690/DEL/1 4 1. DURING THE COURSE OF THE HEARING, THE ASSESSEES COUNSEL SUBMITTED THAT THE MATTER IS COVERED BY ASSESSEES OWN CASE FOR TH E A.Y 2008-09 IN FAVOUR OF THE ASSESSEE BEING ITA NO. 5209/DEL/2011 (ORDER DAT ED 14.02.2014 PASSED BY THE ITAT, DELHI BENCH). THE SAME IS TAKEN ON RECOR D AND PERUSED. THE HONBLE DELHI HIGH COURT VIDE EITA 477/2014 (ORDER DATED 01.09.2014) HAS ALSO CONFIRMED THE SAME. 2. HOWEVER, THE DR SUBMITTED THAT THERE IS RETROS PECTIVE AMENDMENT AND REVENUE HAS FILED APPEAL BEFORE THE HONBLE SUPREME COURT IN ANOTHER CASE, BUT WAS UNABLE TO GIVEN ANY DETAILS. THE DR ALSO P OINTED OUT THE DECISION OF HONBLE KARNATAKA HIGH COURT IN CASE OF CIT VS. SYN OPSIS INTERNATIONAL OLD LTD [2012] 28 TAXMAN.COM 162 AND SUBMITTED THAT THE ASSESSEES CASE IS SIMILAR TO THE DECISION OF KARNATAKA HIGH COURT. 3. BY GOING THROUGH THE ORDER DATED 14 TH FEBRUARY 2014 FOR A. Y 2008-09 IN ASSESSEES OWN CASE WHICH IS CONFIRMED BY THE DELHI HIGH COURT, IT IS FOUND THAT THE ISSUE IN THE PRESENT CASE AS WELL AS IN TH E SAID DECISION IS ON SIMILAR FACTS. EVEN THOUGH THERE IS AMENDMENT TO THE FINAN CE ACT, 2012, THERE IS NO CHANGE IN THE DTAA BETWEEN INDIA AND USA AND THE SA ME WAS NOT REFUTED BY THE DR. THEREFORE, IN LIGHT OF ASSESSEES OWN CASE IN ITA NO. 5209/DEL/2011, THE PRESENT APPEALS ARE COVERED IN ASSESSEES FAVOU R. THE SUBMISSIONS MADE BY THE DR RELATING TO AMENDMENT DOES NOT SUSTAIN IN VI EW OF DECISION IN ASSESSEES OWN CASE FOR PREVIOUS ASSESSMENT YEAR. A S RELATES TO HONBLE KARNATAKA HIGH COURTS DECISION, THE SAME WILL NOT BE APPLICABLE AS THE JURISDICTIONAL HIGH COURT IN ASSESSEES OWN CASE FO R THE PREVIOUS YEAR HAS HELD THE DECISION IN FAVOUR OF THE ASSESSEE. 3 ITA NO. 6273.DEL.12& 690/DEL/1 4 4. IN RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLO WED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23 RD OF OCTOBER, 2015. SD/- SD/- (R.S. SYAL) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23/10/2015 R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 21.10.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 23.10.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 23.10.2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 23.10.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 4 ITA NO. 6273.DEL.12& 690/DEL/1 4 7. FILE SENT TO THE BENCH CLERK 23.10.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.