IQOR INDIA SERVICES PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, DELHI

PER BRAJESH KUMAR SINGH, AM

The present appeal of the assessee as arising out of the order of the Ld. Assessing Officer dated 30.04.2024 having DIN No.ITBA/AST/S/
143(3)/2024-25/1064446176(1) and relates to Assessment year 2020-21. 2. The assessee has raised eight grounds of appeal. However, grounds no.1, 7 and 8 are general in nature and hence require no specific adjudication.
3. In ground no.2, the assessee has challenged the action of the Assessing Officer in not following the direction of the learned Dispute
Resolution Panel (in short’ Dispute Resolution Panel')
4. In ground no.4 & 5, the assessee has challenged the action of CPC
Bangalore in making the certain disallowances.
5. With respect to ground no.2, the ld. Counsel for the assessee drawn the attention of the Bench towards the assessment order and pointed out that the Assessing Officer while passing the final assessment order has sustained the addition of Rs.3,84,06,821/- ignoring the directions of the DRP as well as the order giving effect of the TPO.
6. The ld. DR relied upon the orders of the authorities below.
7. We have heard the rival submissions and perused the material available on record. We observe that the TPO while giving effect order to the ld. DRP has observed as under: -
“In view of the directions of Hon’ble Dispute Resolution Panel, earlier adjustment is reduced from Rs.3,84,06,821/- to Rs.0. Assessing Officer is requested to make the necessary changes as discussed above.”
8. A perusal of the above observations of the TPO dated 19.04.2024
would prove beyond doubt that no adjustment qua the computation of ALP were remaining in this case. However, the Assessing Officer has arbitrarily added these amounts, which is not permissible in law. Therefore, we hereby delete the addition of Rs.3,84,06,821/-. Ground No.2 of the appeal is allowed.
9. So far as the remaining grounds are concerned, we restore these issues to the file of the Juri ictional Assessing Officer (in short ‘JAO’) and direct him to examine these issues afresh in accordance with law. Grounds no.3, 4, 5 and 6 are allowed for statistical purposes.
10. In the result ground number 2 is allowed and Grounds no.3, 4, 5 and 6 are allowed for statistical purposes.
Order pronounced in the open court on 09th May, 2025. [PRAKSAH CHAND YADAV] [BRAJESH KUMAR SINGH]
JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated 07.05.2025. f{x~{tÜ
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