DCIT, BANGALORE vs. M/S WEBEX COMMUNICATION INDIA PVT. LTD.,, BANGALORE

This is an appeal filed by the Revenue against the order of the DCIT, passed u/s.143(3) r.w,s.144C(13) of the IT Act, in pursuance to the directions of the DRP, for the assessment years 2010-11.

The Revenue in this appeal has raised the following effective ground : 2. The Hon’ble DRP failed to appreciate that the directions issued are beyond the mandate of the provisions of Sec.144C of the IT Act.

The Ld. DR had submitted that the grounds filed before the Tribunal are not emanating from the order passed by the DRP and as such the appeal is not maintainable.

On the other hand the Ld. AR fairly conceded that since the Revenue had already filed an appeal against the order u/s.154 of the Act and the ground raised before the Tribunal are not emanating from the original DRP order and hence the appeal is not maintainable.

We have heard the rival contentions and perused the material on record. The ground raised before us are not emanating from the order of the DRP. In view thereof, the appeal is dismissed.

In the result, appeal filed by the Revenue is dismissed.