M/S. CARRIER AIR- CONDITIONING AND REFRIGERATION LTD.,GURGAON vs. DCIT, GURGAON

ORDER PER O.P. KANT, AM:

This appeal of the assessee has been listed pursuant to the order dated 19.11.2011 passed by the Tribunal in assessee’s own Miscellaneous Application No. 758/Del/2018 for the limited purposes of adjudication of ground no. 7 as the same remained un-adjudicated. The relevant ground of the appeal is reproduced as under: “7. Without prejudice to our other grounds of appeal, the transfer pricing adjustment should be restricted to the value of international transactions undertaken with associated enterprises and should not include transactions with unrelated parties.”

2. Before us, the learned counsel for the assessee submitted that in order dated 13.07.2018 for assessment year 2005-06, the Tribunal while adjudicating the other grounds of the appeal has remanded the matter to the file of the AO/TPO for deciding the issue afresh in the light of the evidence filed before the Tribunal, however, the ground no. 7 remained un-adjudicated. The learned counsel submitted that in identical ground in common order dated 13.07.2018 for assessment year 2009-10, the issue has been remanded to the file of the AO/TPO for de-novo adjudication, accordingly, the issue involved in ground no. 7 for the year under consideration may also be restored to the file of the AO/TPO. 4. On the contrary, the ld. DR did not object for adjudication of ground no. 7, in view of the decision of the Tribunal dated 13.07.2018 for assessment year 2009-10. 5. We have heard the rival submissions of the parties. The Tribunal while adjudicating the appeals, i.e., 1126/Del/2014; 728/Del/2015; 2140/Del/2016 and 7312/Del/2017, through the common order dated 13.07.2018 in para 21 of the order for assessment year 2009-10 has decided as under: “21. Albeit, ex facie it appears that the Refrigeration (non-AE) segment is not comparable with the Transport segment due to the reasons set out in the earlier paras of this order, the assessee is still seeking to rely on certain additional evidence under Rule 29 of IT AT Rules with an attempt to demonstrate that the two segments are similar. As admittedly, such an additional evidence has not been considered during the course of assessment proceedings for the year under consideration, respectfully following the Tribunal order for the assessment year 2006-07 in the assessee’s own case, we set aside the impugned order and remit the matter to the file of Assessing

Officer/TPO for deciding this issue afresh as per law after allowing a reasonable opportunity of being heard to the assessee. It is made clear that the assessee will be at liberty to file any fresh evidence in its support in such fresh proceedings. It is further made clear that the transfer pricing adjustment, if warranted, should be confined only to the international transactions. This ground is thus disposed of accordingly.”