Colt Technology Services India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 6413/DEL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74308 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 13-03-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 27-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGESH KUMAR VERMA
• Assessee Lawyers: VIKAS SRIVASTAVA; MAYANK AGGARWAL
• Section: 143(3); 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. D. JAIN, JUDICIAL MEMBER ITA NO. 6413/DEL/2012 (ASSESSMENT YEAR: 2008 -09) COLT TECHNOLOGY SERVICES INDIA PVT. LTD., 103, ASHOKA ESTATE, BARAKHAMBA ROAD, NEW DELHI-110001 VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), CENTRAL REVENUE BUILDING, NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. AACCC3512G ASSESSEE BY: SHRI VIKAS SRIVASTAVA & SHRI MAYANK AGGARWAL REVENUE BY: SHRI YOGESH KUMAR VERMA DATE OF HEARING 13.3.2014 DATE OF PRONOUNCEMENT 14.3.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) R.W.S 144C ON 22.10.20 12 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. FILTERING OUT UNNECESSARY DETAILS, IT IS SEEN T HAT THE TPO GATHERED CERTAIN INFORMATION U/S 133(6) OF THE INCOME-TAX AC T, 1861 (ACT) A PART OF WHICH, TO THE EXTENT IT WAS USED AGAINST THE ASS ESSEE, WAS NOT CONFRONTED TO IT. IT CAN BE SEEN FROM THE ASSESSEE S LETTER ADDRESSED TO THE TPO THAT IT PARTICULARLY DEMANDED THE DETAILS I N RESPECT OF SUCH COMPARABLES FOR WHICH THE INFORMATION WAS GATHERED BUT WAS NOT FULLY SUPPLIED TO THE ASSESSEE. SUCH INFORMATION DEMANDED BY THE ASSESSEE ITA NO. 6413/DEL/2012 COLT TECHNOLOGY SERVICES INDIA PVT. LTD. 2 IN THE FORM OF A CHART IS AVAILABLE ON PAGES 808 TO 817 OF THE PAPER BOOK. IT CAN BE NOTICED FROM THESE PAGES THAT CERTA IN INFORMATION AS DEMANDED BY THE ASSESSEE WAS NOT SUPPLIED DESPITE T HE FACT THAT THE SAME WAS USED AGAINST THE ASSESSEE. THE LD. AR SUBM ITTED THAT THE POSITION FOR THE CURRENT YEAR IS ALMOST SIMILAR TO THAT OF THE IMMEDIATELY PRECEDING YEAR. IN SUCH EARLIER YEAR ALSO THE TPO D ID NOT FURNISH COMPLETE INFORMATION TO THE ASSESSEE WHICH WAS GATH ERED U/S 133(6) OF THE ACT. WHEN THE MATTER CAME UP FOR ADJUDICATION BEFORE THE TRIBUNAL, THE ADDITION SO MADE WAS SET ASIDE AND THE MATTER W AS RESTORED TO THE FILE OF TPO WITH A DIRECTION TO FIRST CONFRONT THE ASSESSEE WITH THE INFORMATION GATHERED U/S 133(6) AND THEREAFTER PASS THE ORDER. A COPY OF THIS ORDER PASSED BY THE TRIBUNAL ON 5.9.2012 IN ITA NO. 4597/DEL/2011 IS AVAILABLE ON RECORD. SINCE THE FAC TS AND CIRCUMSTANCES OF THE INSTANT YEAR ARE ALMOST SIMILAR TO THOSE OF THE PRECEDING YEAR, RESPECTFULLY FOLLOWING THE PRECEDENT WE SET ASIDE T HE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF TPO FOR A FRESH DECISION IN CONFORMITY WITH THE DIRECTIONS GIVEN BY THE TRIBUNA L FOR THE IMMEDIATELY PRECEDING YEAR. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14/03/2014. SD/- SD/- (A. D. JAIN) (R. S. S YAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14/03/2014 *SUBODH* ITA NO. 6413/DEL/2012 COLT TECHNOLOGY SERVICES INDIA PVT. LTD. 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 13.3.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 13.3.2014 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. *