Gnutti Carlo India Pvt. Ltd., Vellore V. DCIT Corporate Circle 2(1), CHENNAI

ITTPA 26/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4087 (ITAT-CHENNAI)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 28-06-2018
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , ! . , ! ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ IT (TP) A NO.26/CHNY/2018 /ASSESSMENT YEAR: 2013-14 M/S.GNUTTI CARLO INDIA PVT. LTD., PLOT NO.A25, ENGINEERING SEZ, INDUSTRIAL COMPLEX, SIPCOT, PHASE-III, MUKUNDARAYAPURAM, RANIPET, VELLORE. [PAN: AADCG 3146 K] VS. THE DY. COMMISSIONER OF- INCOME TAX, CORPORATE CIRCLE-2(1), CHENNAI. ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : NONE *+) , /RESPONDENT BY : MR.AMOL B.BIRANE, ADDL.CIT , /DATE OF HEARING : 06.05.2019 , /DATE OF PRONOUNCEMENT : 06.05.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE DISPUTE RESOLUTION PANEL DATED 11.09.2017. THE FIN AL ASSESSMENT ORDER U/S.143(3) R.W.S.144C(13) OF THE IT ACT IS DATED 19 .10.2017. IT (TP) A NO.26/CHNY/2018 :- 2 -: 2. SHRI AMOL B.BIRANE, ADDL.CIT., REPRESENTED ON BE HALF OF THE REVENUE AND NONE REPRESENTED ON BEHALF OF THE ASSESSEE. 3. THE APPEAL HAS BEEN FILED BY THE ASSESSEE ON 29. 06.2018. AT THE TIME OF FILING OF THE APPEAL BY HAND, THREE DEFECTS IN THE APPEAL HAD BEEN INTIMATED TO THE ASSESSEE BEING THAT THE APPEAL IS TIME BARRED BY 181 DAYS. SECOND DRAFT ASSESSMENT ORDER U/S.144C HAS NO T BEEN FILED IN DUPLICATE AND THE THIRD THE DRAFT ASSESSMENT ORDER U/S.143(3) 92CA HAS NOT BEEN FILED IN DUPLICATE. THE APPEAL HAS BEEN P OSTED ON MULTIPLE OCCASIONS. TODAY WHEN THE APPEAL CAME UP FOR HEARI NG, NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND IT IS NOT ICED THAT THE DELAY IN FILING OF THE APPEAL HAS ALSO NOT BEEN EXPLAINED AS ALSO DRAFT ASSESSMENT ORDER U/S.144C AND SEC.143(3) 92CA HAS NOT BEEN FIL ED IN DUPLICATE. IN SHORT, THE DEFECTS HAVE NOT BEEN CURED. ON THIS GR OUND, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE AS UN-ADMITT ED. FURTHER, IT IS NOTICED THAT THE ASSESSEE HAS FILED THE APPEAL AGAI NST THE ORDER OF THE DRP AND EVEN IN THE LETTER FILED BY THE ASSESSEE CLAIMI NG THAT THERE IS NO DELAY IN FILING OF THE APPEAL STATING THAT THE DRP ORDER WAS RECEIVED ONLY BY MAIL ON 26.06.2018. THE PROVISIONS FOR APPEAL BEFORE TH E TRIBUNAL U/S.253. AN ORDER PASSED U/S.144C(5) BY THE DRP IS NOT AN APPEA LABLE ORDER BEFORE THE TRIBUNAL. THE APPEALABLE ORDER IS THE ORDER PA SSED BY THE AO U/S.143(3) PURSUANT TO THE DIRECTIONS OF THE DRP I. E. THE ASSESSMENT ORDER PASSED ON 19.10.2017. THIS BEING SO, THE APPE AL FILED BY THE IT (TP) A NO.26/CHNY/2018 :- 3 -: ASSESSEE IS NOT MAINTAINABLE ALSO. CONSEQUENTLY, O N BOTH THE GROUNDS, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 6 TH DAY OF MAY, 2019, IN CHENNAI. SD/- SD/- ( . ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 6 TH MAY, 2019. TLN , *45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 * /DR 3. 7 ( ) /CIT(A) 6. /GF