Ericsson Telephone Corporation India (AB) (India Branch), V. DDIT, Circle-1(2),

ITA 894/DEL/2006

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6742 (ITAT-DELHI)
• Duration Of Justice: 12 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-06-2017
• Assessment Year: 2001-2002
• Appeal Filed On: 17-03-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.894/DEL/2006 ASSESSMENT YEAR : 2001-02 ERICSSON TELEPHONE CORPORATION INDIA AB (INDIA BRANCH), 4 TH FLOOR, DAKHA HOUSE, 18/17, WEA, PUSA LANE, KAROL BAGH, NEW DELHI. PAN: AAACE2393M VS. DDIT, CIRCLE-2(1), INTERNATIONAL TAXATION, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAJIT PARAKH, CA, SHRI SANTDAS WADHWANI, CA, SHRI TARUN GUPTA, CA, SHRI GIRISH DAVE, ADVOCATE DEPARTMENT BY : SHRI SURENDER PAL, SR. DR DATE OF HEARING : 02.07.2018 DATE OF PRONOUNCEMENT : 04.07.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 01.12.2005 IN RELATION TO THE ASSE SSMENT YEAR 2001-02. ITA NO.894/DEL/2006 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERU SED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT BOTH THE ISSUES RAIS ED IN THE INSTANT APPEAL ARE SIMILAR TO THOSE WHICH WERE ARGUED BY THE RIVAL PAR TIES AT LENGTH DURING THE COURSE OF HEARING OF THE APPEAL FOR ASSESSMENT YEAR 2000-01, SIMULTANEOUSLY WITH THE INSTANT APPEAL. IN FACT, N O SEPARATE ARGUMENTS WERE MADE FOR THE INSTANT APPEAL AND BOTH THE SIDES ADOP TED THEIR RESPECTIVE ARGUMENTS MADE FOR THE PRECEDING YEAR. 3. WE HAVE PASSED A SEPARATE ORDER IN RESPECT O F THE ASSESSMENT YEAR 2000-01. AS THE FACTS AND CIRCUMSTANCES OF THE INS TANT APPEAL ARE ADMITTEDLY MUTATIS MUTANDIS SIMILAR TO THOSE OF THE IMMEDIATELY PRECEDING YEAR, WE SET ASIDE THE IMPUGNED ORDER AND REMIT T HE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING THE ISSUE OF INC OME EARNED FROM INDIAN CONCERNS TOWARDS FEE FOR TECHNICAL SERVICES AND ALL OCATION OF EXPENSES IN THE LIGHT OF OUR ORDER GIVEN TODAY FOR SUCH PRECEDI NG YEAR. NEEDLESS TO SAY, THE ASSESSEE WILL BE ALLOWED A REASONABLE OPPORTUNI TY OF BEING HEARD IN SUCH PROCEEDINGS. ITA NO.894/DEL/2006 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.07.201 8. SD/- SD/- [K. NARASIMHA CHARY] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 04 TH JULY, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.