ALSTOM TRANSPORT SA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), INTERNATIONAL TAXATION, INTERNATIONAL TAXATION

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ITA 3858/DEL/2023Status: DisposedITAT Delhi30 May 2024AY 2021-22Bench: Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

Finding no change in material facts or legal propositions from previous similar cases, the Tribunal remanded the current issue back to the file of the Assessing Officer. The AO is directed to decide the issue afresh after affording an opportunity to the assessee, keeping in view the previous ITAT orders.

What were the facts?

The assessee filed an appeal against an order passed by the Assessing Officer under sections 143(3) read with 144C(13) of the Income Tax Act, 1961. The issue under appeal is similar to issues in the assessee's own previous cases where the Tribunal had directed the AO to re-examine the matter de novo.

What were the issues?

Whether the specific issue in the current appeal should be remanded to the Assessing Officer for a fresh examination, consistent with prior Tribunal directives in the assessee's own identical cases.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Anubhav Sharma

For Appellant: Adv. &, Ms. Priya Tandon, Adv
Hearing: 08.04.2024Pronounced: 30.05.2024

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of dated 31.10.2023 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961.

2.

The issue before us stands covered by the order of the Tribunal in assessee’s own case in & 2378/Del/2022 and in ITA No. 921/Del/2023 vide order dated 17.01.2024 wherein the Assessing Officer was directed to examine the issue de novo. Similar, issues are involved in the instant appeal. Hence, in the absence of any change in the material facts, legal proposition and fitness of things, we remand the issue to the file of the AO to decide the issue afresh after affording an opportunity to the assessee keeping in view the order passed by the Assessing Officer in compliance to the 2 Alstom Transport SA orders of the ITAT in ITA Nos. 2377 & 2378/Del/2022 and in ITA No. 921/Del/2023.

3.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/05/2024.

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