DCIT, New Delhi V. M/s. Alcatel Lucent India Ltd., New Delhi

MA 179/DEL/2022

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), New Delhi, as the appellant, and M/s. Alcatel Lucent India Ltd. as the respondent. The dispute pertains to the assessment year 2010-11. Initially, the Tribunal dismissed the revenue's appeal due to cryptic and non-specific grounds. However, following the submission of revised concise grounds of appeal by the revenue, the Tribunal recalled its earlier order and directed a fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121752 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 16-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 19-07-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER MA No.179/Del/2022 (In ITA No.2294/Del/15) Assessment Year : 2010-11 DCIT New Delhi Vs. M/s. Alcatel Lucent India Ltd. 15 th Floor, Tower-C, Cyber Greens, DLF City, Phase-III, New Delhi- 122002 PAN No.AACCA8667N (Appellant) (Respondent) Department by : Sh. Om Prakash, Sr. DR Assessee by : Sh. Ankur Goyal, Advocate Date of hearing : 17-03-2023 Date of pronouncement : 17-03-2023 O R D E R PER N.K BILLAIYA, AM : This Miscellaneous Application by the revenue is directed towards the order of this Tribunal in ITA No.2294/Del/2015 dated 11.01.2022 for A.Y.2010-11. 2. The representative of both the sides were heard at length. Case records carefully perused. 3. The relevant findings of the Tribunal read as under :- “3. A perusal of our record shows that on 20.11.2019, the CIT-DR sought time to file revised grounds of appeal. Thereafter, successive 2 adjournments were taken by the CIT-DR. On 11.11.2021, the CIT-DR was directed to file specific grounds with respect to inclusion and exclusion of comparables. Till date, no such action has been taken by the Revenue. Therefore, we are left with no choice but to proceed with the grounds of appeal mentioned hereinabove. 4. In our considered opinion, the ground of appeal taken by the Revenue [supra] is cryptic and non-specific. We, therefore, dismiss this appeal by the Revenue on such cryptic and non-specific ground of appeal. However, the Revenue is at liberty to approach the Tribunal as per the provisions of law with specific grounds of appeal.” 4. Since revenue has now filed revised concise grounds of appeal as per ITAT rules and since a liberty was given to the revenue vide para-4 of the order of this Tribunal (supra), the order of this Tribunal (supra) is hereby recalled for fresh adjudication as per the grounds of appeal filed now. The registry is directed to list the appeal for adjudication and inform both the parties. 5. In the result, the miscellaneous application is allowed. Order pronounced in the open court on 17.03.2023. Sd/- Sd/- (SAKTIJIT DEY) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:17-03-2023 *Neha*