ACIT, CORP CIR-6(1), CHENNAI V. SANMINA -SCI INDIA PVT LTD, KANCHEEPURAM

MA 63/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3386 (ITAT-CHENNAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 28-07-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 07-07-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. No.63/CHNY/2022 (arising in I.T.(TP)A. No. 82/CHNY/2018) Ǔनधा[रण वष[ / Assessment Year : 2014-15 The Income Tax Officer, Corporate Ward – 6(1), Chennai v. Sanmina-SCI India Pvt. Ltd., Plot OZ-1, SIPCIT Hi-Tech SEZ, Oragadam, Sriperumbudur Taluk, Kancheepuram Dist. – 602 105. PAN: AAFCS 8737E (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) Ĥाथ[क कȧ ओर से /Petitioner by : Shri P. Sajit Kumar, JCIT Ĥ×यथȸ कȧ ओर से/Respondent by : Shri Vikram Vijayaraghavan, Advocate स ु नवाई कȧ तारȣख/ Date of hearing : 29.07.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 29.07.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: An early hearing petition vide F.No./CIT-DR/D bench/ITAT/Estt./ 2022-23 dated 20.07.2022 was filed by Revenue for posting of Miscellaneous Application No.63/CHNY/2022 arising out of the order of the Tribunal in IT(TP)A No.82/CHNY/2018, dated 04.02.2022 for assessment year 2014-15. 2 M.A No.63/CHNY/2022 2. When this early hearing petition was taken up for hearing, on query from the Bench, the ld. Senior DR only stated that in the Miscellaneous Application, the remarks of the Tribunal in para 7 be expunged. He referred to para 7 of the order in IT(TP)A No. 82/CHNY/2018 dated 04.02.2022, wherein para 7 reads as under:- “7. Per contra, the ld.CIT-DR has not made any serious arguments on this. He only supported the orders of lower authorities but stated that ‘yes’ the matter can be examined at the level of AO as well as the TPO.” 2.1 The ld.Senior DR took us through the Miscellaneous Application stating that the CIT-DR has argued the case seriously arguing that the appeal for assessment year 2014-15 should not be decided on the basis of advance pricing agreement entered by the assessee with the CDBT for assessment years 2015-16 to 2019-20. The ld. Senior DR stated that the CIT-DR has argued the case seriously and stated that the issue is not covered on the basis of advance pricing agreement entered by the assessee for assessment years 2015-16 to 2019-20. On further query from the Bench, during the course of hearing of this Miscellaneous Application, the ld. Senior DR stated that the remarks of the Tribunal in para 7 that the CIT-DR has not made any serious argument and he conceded that the matter can be restored back to the AO/TPO be expunged. 3 M.A No.63/CHNY/2022 3. When these facts were confronted to ld. counsel for the assessee, he agreed that the CIT-DR has relied on the orders of the lower authorities and also contested the issue of sending back to the file of the AO for assessment year 2014-15 i.e., present appeal on the basis of assessee entering into advance pricing agreement for assessment years 2015-16 to 2019-20. 4. After hearing rival contentions and going through the facts of the case we noted that the CIT-DR has seriously argued the matter and relied on the orders of the lower authorities and also made submission that the appeal cannot be remanded back to the file of the AO on the basis of assessee entering into advance pricing agreement for assessment years 2015-16 to 2019-20. We reframe his arguments and expunge para 7 of the order but in any case, we find no mistake in the order of Tribunal sending the matter back to the file of the AO except of expunging para 7 and not interfering with the findings of the Tribunal. Hence to this extent of expunging para 7 and incorporating the above arguments, we allow the Miscellaneous Application of Revenue to this extent only but it will not change the result of appeal in that order. 4 M.A No.63/CHNY/2022 5. In the result, the miscellaneous application of the Revenue is allowed to that extent. Order pronounced in the open court on 29 nd July, 2022 at Chennai Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 29 nd July, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. ᮧाथᭅक/Petitioner 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.