DCIT (International Taxation), New Delhi V. M/s. Andritz AG, New Delhi

ITA 6394/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3369 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 02-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G K DHALL
• Assessee Lawyers: RITU THERAJA
• Section: 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. N. K. SAINI, AM AND MS S. KAMBLE, JM ITA NO. 6394/DEL/2015 ASSTT. YEAR : 2011-12 DCIT (INTL. TAXATION) CENTRAL CIRCLE-1(1)(1), NEW DELHI. VS ANDRITZ AG, C/O MOHINDER PURI & CO. 1A-D, VANDANA BUILDING, 11, TOLSTOY MARG, NEW DELHI PAN: AAFCA6700M (APPELLANT) (RESPONDENT) ASSESSEE BY : MS RITU THERAJA REVENUE BY : SH.G. K. DHALL, CIT DR DATE OF HEARING : 21.08.2018 DATE OF PRONOUNCEMENT : 23.08.2018 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORD ER DATED 14.9.2015 OF LD. CIT(A)-42, NEW DELHI. THE ONLY EFFECTIVE GROUND READS AS UNDER: THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON THE FACTS OF THE CAS E IN HOLDING THAT THE INTEREST U/S 234B OF THE IT ACT, 1961 IS NOT LEVIABLE IN THE ASSESSEES CASE BECAUSE PAYMENTS MADE TO IT ARE SUBJECT TO TAX DEDUCTION U/S 195 OF THE ACT. ITA NO.6394/DEL/2015 ANDRITZ AG 2 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSE L FOR THE ASSESSEE, AT THE VERY OUTSET, STATED THAT THIS ISSU E IS SQUARELY COVERED VIDE ORDER DATED 21.6.2018 IN ASSESSEES OW N CASE IN FOR THE PRECEDING ASSESSMENT YEAR 2010-11 IN ITA NO.341 3/DEL/2015. COPY OF THE SAID ORDER WAS SHOWN, WHICH IS PLACED O N RECORD. 3. THE LEARNED CIT DR ALTHOUGH SUPPORTED THE ORDER OF THE AO BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION O F THE LEARNED COUNSEL FOR THE ASSESSEE. 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTI ES AND THE MATERIAL ON RECORD, IT IS NOTICED THAT AN IDENTICAL ISSUE HAS ALREADY BEEN ADJUDICATED BY THE ITAT DELHI BENCH F IN ITA NO.3413/DEL/2015 FOR THE ASSTT. YEAR 2010-11 IN ASS ESSEES OWN CASE WHEREIN VIDE ORDER DATED 21.6.2018, IT HAS BEE N HELD AS UNDER: WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD AND THE CASE LAWS RELIED BY THE LEARNED CIT(A). WE FIND THAT TH E CONCLUSION REACHED BY THE LD. CIT(A) IS BASED ON THE DECISION RENDERED BY HONBLE JURISDICTIONAL HIGH COURT ON THE ISSUE OF I NTEREST WHETHER LEVIABLE ON THE NON-RESIDENT ASSESSEE OR NO T, AS PER PROVISIONS OF SECTION 234B OF THE ACT, AS THE ASSES SEE WAS SUBJECT TO WITHHOLDING TAX U/S 195 OF THE ACT. NO COUNTER DECISION IS PLACED ON RECORD ON BEHALF OF THE REVEN UE. WE, THEREFORE, FINDING NO INFIRMITY IN THE IMPUGNED ORD ER, ARE NOT INCLINED TO INTERFERE WITH THE SAME. ACCORDINGLY, THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. 5. SINCE THE FACTS FOR THE YEAR UNDER CONSIDERATION ARE IDENTICAL TO THE FACTS OF THE ASSTT. YEAR 2010-11, RESPECTFUL LY FOLLOWING THE ITA NO.6394/DEL/2015 ANDRITZ AG 3 AFORESAID ORDER IN ASSESSEES OWN CASE, WE DO NOT S EE ANY MERIT IN THIS APPEAL OF THE DEPARTMENT. 6. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. (ORDER PRONOUNCED IN THE COURT ON 23/08/2018) SD/ SD/- (S. KAMBLE) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED: 23 /08/2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 21.08.2018 PS 2. DRAFT PLACED BEFORE AUTHOR 23.08.2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 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. 11. DATE OF UPLOADING