UTE Desaladora Chennai Operacion Y Maintenimiento, CHENNAI V. DCIT, CHENNAI

MA 116/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9500 (ITAT-CHENNAI)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 28-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B RAMAKRISHNAN
• Keywords: Transfer pricing

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !', $ '% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER && / M.P. NOS.116 & 117/CHNY/2019 (IN I.T.A. NOS.609 & 2085/CHNY/2017) ' (' / ASSESSMENT YEAR : 2013-14 & 2014-15 && / M.P. NO.118/CHNY/2019 (IN I.T.A. NO.799/CHNY/2016) ' (' / ASSESSMENT YEAR : 2012-13 && / M.P. NO.119/CHNY/2019 (IN I.T.A. NO.907/CHNY/2015) ' (' / ASSESSMENT YEAR : 2011-12 M/S UTE DESALADORA CHENNAI OPERACION Y MANTENIMIENTO, 5, CENOTAPH ELITE, 2 ND FLOOR, CENOTAPH 1 ST STREET, TEYNAMPET, CHENNAI - 600 018. PAN : AABCU 1013 H V. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION -2(2), CHENNAI. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SH. B. RAMAKRISHNAN, CA *,+- / 0 / RESPONDENT BY : SHRI SRIDHAR DORA, JCIT 1 / 2$ / DATE OF HEARING : 14.06.2019 34( / 2$ / DATE OF PRONOUNCEMENT : 14.06.2019 2 M.P. NOS.116 TO 119/CHNY/19 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITIONS ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF T HIS TRIBUNAL DATED 30.11.2018. 2. SH. B. RAMAKRISHNAN, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT WHILE REMITTING BACK THE MATTER TO T HE FILE OF THE ASSESSING OFFICER, THIS TRIBUNAL DIRECTED THE ASSESSING OFFIC ER TO RECONSIDER THE MATTER IN THE LIGHT OF THE ADDITIONAL MATERIAL FILE D BY THE ASSESSEE AND REFER THE MATTER TO THE TPO AND FOLLOW OTHER PROCED URES PROVIDED UNDER THE INCOME-TAX ACT. ACCORDING TO THE LD. REPRESENT ATIVE, REFERENCE TO THE TRANSFER PRICING OFFICER CAN BE MADE ONLY IN THE CA SE OF TRANSFER PRICING MATTERS. IN THIS CASE, ACCORDING TO THE LD. REPRES ENTATIVE, NO TRANSFER PRICING MATTER ARISES FOR CONSIDERATION. IT IS ONL Y A DOMESTIC TRANSACTION, THEREFORE, ACCORDING TO THE LD. REPRESENTATIVE, THE MATTER HAS TO BE RECONSIDERED ONLY BY THE ASSESSING OFFICER AND THER E IS NO NEED FOR ANY REFERENCE TO THE TRANSFER PRICING OFFICER. 3. WE HEARD SHRI SRIDHAR DORA, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. THE LD. D.R. VERY FAIRLY SUBM ITTED THAT NO TRANSFER PRICING ISSUE IS INVOLVED IN THIS CASE. THEREFORE, THERE IS NO NEED FOR ANY REFERENCE TO THE TRANSFER PRICING OFFICER. 3 M.P. NOS.116 TO 119/CHNY/19 4. HAVING HEARD THE LD. REPRESENTATIVE FOR THE ASSE SSEE AND THE LD. D.R., THIS TRIBUNAL IS OF THE CONSIDERED OPINION TH AT REFERENCE TO TRANSFER PRICING OFFICER IS NOT REQUIRED IN THIS CASE. THER EFORE, THE ASSESSING OFFICER HAS TO DECIDE THE MATTER AFRESH IN THE LIGH T OF THE ADDITIONAL MATERIAL FILED BY THE ASSESSEE. THEREFORE, THERE I S AN ERROR CREPT IN THE ORDER OF THIS TRIBUNAL DATED 30 TH NOVEMBER, 2018. ACCORDINGLY, THE SAME NEEDS TO BE RECTIFIED AS FOLLOWS. FOLLOWING SHALL BE DELETED AT PARA 4 ON PAGE 3 OF T HE TRIBUNAL ORDER DATED 30.11.2018. THE ASSESSING OFFICER SHALL RECONSIDER THE MATTER I N THE LIGHT OF THE ADDITIONAL MATERIAL FILED BY THE ASSES SEE AND REFER THE MATTER TO THE TPO AND FOLLOW OTHER PROCED URES PROVIDED UNDER THE INCOME-TAX ACT AND COMPLETE THE ASSESSMENTS IN ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. INSTEAD THE FOLLOWING SHALL BE INSERTED: THE ASSESSING OFFICER SHALL RECONSIDER THE MATTER IN THE LIGHT OF THE ADDITIONAL MATERIAL FILED BY THE ASSES SEE AND THEREAFTER DECIDE THE ISSUE AFRESH IN ACCORDANCE WI TH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESS EE. THE ORDER OF THIS TRIBUNAL DATED 30.11.2018 IS RECT IFIED ACCORDINGLY. 5. WITH THE ABOVE OBSERVATION, ALL THE MISCELLANEOU S PETITIONS FILED BY THE ASSESSEE STAND ALLOWED. 4 M.P. NOS.116 TO 119/CHNY/19 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 14 TH JUNE, 2019 AT CHENNAI. SD/- SD/- (. !') ( ... ) (S. JAYARAMAN) (N.R.S. GANE SAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 14 TH JUNE, 2019. KRI. / *27& 8&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. &: *2 /DR 6. ' ; /GF.