Additional Commissioner of Income Tax, Special Range-6, Bangalore V. M/s Sandisk India Device Design Centre Private Limited, Bangalore

MA 160/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6182 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 25-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: T SURYANARAYANA
• Keywords: Transfer pricing; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER MP 160/BANG/2019 (IN IT(P)A 589/BAN/2016) ASSESSMENT YEAR : 2011 12 THE JOIN COMMISSIONER OF INCOME TAX, SP. RANGE 6, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE 560 0095. VS. M/S. SAN DISK INDIA DEVICE DESIGN CENTRE (P) LTD., SY. NO. 143/1, AMANI BELANDUR KHANE VILLAGE, SARJAPURA, OUTER RING ROAD, KADUBEESANAHALLI, VARTHUR HOBLI, BANGALORE 560 103. PAN NO : AAICS9204M APPELLANT RESPONDENT APPELLANT BY : SHRI. MANJEET SINGH, ADDL. CIT DR RESPONDENT BY : SHRI. T. SURYANARAYANA, ADVOCATE DATE OF HEARING : 07 - 02 - 2020 DATE OF PRONOUNCEMENT : 07 - 02 - 2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN RAISED BY REVENUE SEEKING ALLEGED MISTAKES APPARENT ON RECORD IN IMPUGNED ORDER DATED 07/06/19 PASSED BY THIS TRIBUNAL IN AFORESTATED CASE. 2. UPON PERUSAL OF MISCELLANEOUS PETITION, IT IS OBSERVED THAT REVENUE IS AGGRIEVED BY THE DIRECTIONS OF THIS TRIBUNAL WHEREIN THE TRANSFER PRICING ISSUE HAS BEEN SET ASIDE TO DRP FOR ANALYSING THE PAGE 2 OF 3 MP 160/BANG/2019 (IN IT(TP)A 589/BANG/2016) A. Y : 2011 12 SEGMENTS AFRESH IN THE LIGHT OF OBJECTIONS RAISED BY ASSESSEE AND TO PASS AN ORDER IN DETAIL. 3. LD. AR SUBMITTED THAT IT WAS AT THE REQUEST OF LD. CIT DR THAT TRANSFER PRICING ISSUES WERE SET-ASIDE TO DRP WITH NECESSARY DIRECTIONS. 4. LD. DR SUBMITTED THAT THE REMAND SHOULD HAVE BEEN TO LD. AO AS THE ORDER PASSED BY LD. AO IS THE IMPUGNED ORDER BEFORE THIS TRIBUNAL. 5. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. WE DO NOT FIND ANY MERIT IN THE ARGUMENTS RAISED BY REVENUE IN THE MISCELLANEOUS PETITION. IT IS OBSERVED THAT IT IS A DISCREATION OF THIS TRIBUNAL TO REMAND AN ISSUE TO RELEVANT AUTHORITY ON THE BASIS OF THE ARGUMENTS ADVANCED BY BOTH SIDES. SUCH DISCRETION EXERCISED BY THIS TRIBUNAL CANNOT BE TERMED AS MISTAKE APPARENT ON RECORD AND REVENUE DIRECTED NOT TO FILE SUCH MISCELLANEOUS PETITION IS BEFORE THIS TRIBUNAL. WE THUS DISMISS THE MISCELLANEOUS PETITION. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH FEBRUARY, 2020. SD/- SD/- (A. K. GARODIA) ( BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 07 TH FEBRUARY, 2020. /MK/ PAGE 3 OF 3 MP 160/BANG/2019 (IN IT(TP)A 589/BANG/2016) A. Y : 2011 12 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE. DATE INITIAL 1. DRAFT DICTATED ON SR.PS 2. DRAFT PLACED BEFORE AUTHOR 06-02-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 07 - 02 - 2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 07-02-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 07-02-2020 SR.PS/P S 6. KEPT FOR PRONOUNCEMENT ON 07-02-2020 SR.PS 7. FILE SENT TO THE BENCH CLERK 10-02-2020 SR.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. DRAFT DICTATION SHEETS ARE ATTACHED SR.PS