BORGWARNER EMISSIONS SYSTEMS INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), DELHI
ITA 2015/DEL/2022Status: DisposedITAT Delhi29 August 2024AY 2013-14Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)41 pages
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Income Tax Appellate Tribunal, DELHI BENCH “I” DELHI
Before: SHRI PRADIP KUMAR KEDIA & SHRI NARINDER KUMAR
For Appellant: Shri Rohit Tiwari, Advocate
For Respondent: Shri Rajesh Kumar, CIT(DR)
Result
58.
In view of the above discussion and findings, the impugned assessment based on the observations and findings recorded by Ld. TPO and by Ld. DRP deserves to be set aside.
59.
Consequently, this appeal is allowed. 40
ITA NO. 2015/DEL/2022 (AY – 2013-14)
File be consigned to the record room, after the needful is done by the office.
Order pronounced in the open Court on 29/08/2024
Sd/- sd/- [PRADIP KUMAR KEDIA] [NARINDER KUMAR] ACCOUNTANT MEMBER JUDICIAL MEMBER
DATED: 29/08/2024 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar