CEB INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

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ITA 61/DEL/2017Status: DisposedITAT Delhi06 June 2017AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the rectification order resolved the issue, rendering the appeal infructuous. In the absence of any objection from the revenue, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order relating to AY 2012-13. The assessee's counsel submitted that a rectification order had been passed, and after giving effect to the DRP's directions, there was no adjustment under Section 92CA.

What were the issues?

Whether the appeal filed by the assessee had become infructuous due to subsequent rectification proceedings and DRP directions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C,Section 154,Section 92CA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’ NEW DELHI

Before: SHRI R.K.PANDA & SHRI SUDHANSHU SRIVASTAVA

Hearing: 06.06.2017Pronounced: 06.06.2017

PER R.K.PANDA, ACCOUNTANT MEMBER This appeal filed by the assessee is directed against the order dated 30.11.2016 passed u/s 143(3)/144C of the I.T.Act, 1961 (in short “Act”) by the DCIT, Circle-1(1), Gurgaon relating to A.Y. 2012-13.

2.

Ld. Counsel for the assessee at the outset, filed a copy of the order passed u/s 154 r.w.s. 92CA(3) of the Act and submitted that after giving effect to the direction of the DRP (in short “Dispute Resolution Panel”) in the rectification order, there is no adjustment u/s 92CA of the Act. Therefore, the appeal filed by the assessee becomes infructuous.

1.

Page 2 of 2 3. In view of the above submissions by the Ld. Counsel for the assessee and in absence of any objection by the Ld.DR, the appeal filed by the assessee is dismissed being infructuous.

4.

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

The order is pronounced in the open court at the time of hearing itself on 06.06.2017.

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