NETAPP B.V.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 433/DEL/2016Status: DisposedITAT Delhi19 May 2017AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the issues were identical to those decided in earlier years. Therefore, the Tribunal set aside the lower authorities' orders and restored the matter to the Assessing Officer for re-decision.

What were the facts?

The assessee's appeal was against an assessment order for AY 2012-13. The assessee argued that the grounds of appeal were identical to those decided in earlier years by the ITAT. The DR requested a remand for fresh consideration.

What were the issues?

Whether the grounds of appeal raised by the assessee have already been decided by the Tribunal in earlier years. The need for re-adjudication of the grounds of appeal in light of previous ITAT orders.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWAL & AND & SHRI BHAVNESH SAINI SHRI BHAVNESH SAINISHRI BHAVNESH SAINI SHRI BHAVNESH SAINI

For Appellant: Shri G.C. Srivastava, Shri Daksh S. Bhardwaj and Shri Anubhav Jain, Advocates
For Respondent: Shri Anil Kumar Sharma, Senior DR
Hearing: 19.05.2017Pronounced: 19.05.2017

PER G.D. AGRAWAL, PRESIDENT :- PER G.D. AGRAWAL, PRESIDENT PER G.D. AGRAWAL, PRESIDENT PER G.D. AGRAWAL, PRESIDENT

We have heard the learned representatives of both the sides and perused the material on record.

2 S.A.No.274/D/2017 & ITA No.433/D/2016

2.

The stay application No.274/Del/2017 was fixed for hearing today. However, with the consent of both the parties, the appeal in has also been heard along with stay application.

3.

21st December, 2015 for assessment year 2012-13 u/s 143(3)/144C(1) of the Income-tax Act, 1961 passed in pursuance to the DRP order.

4.

The learned counsel for the assessee submitted that in earlier years, on identical grounds of appeal, ITAT, Delhi Bench in for assessment year 2008-09 and for assessment year 2010-11 in ITA No.634/Del/2015 have decided the appeals of the assessee vide order dated 16th January, 2017. He has submitted that all the grounds raised in the present appeal have already been decided by the Tribunal in the earlier order and prayed that the addition may be deleted in the light of above decisions.

5.

Learned DR, however, submitted that matter may be remanded to the Assessing Officer for passing the order afresh in the light of the order dated 16th January, 2017, copy of which is filed at page 66 in the stay application.

6.

In this view of the matter and considering the fact that issues are identical in the present appeal as have been decided by the Tribunal in earlier years 2008-09 and 2010-11 vide order dated 16th January, 2017 (supra), we set aside the orders of authorities below and restore the matter in issue as raised in the grounds of appeal to the file of the Assessing Officer with direction to re-decide the grounds of appeal in the light of the order of the Tribunal dated 16th January, 2017 (supra).

3 S.A.No.274/D/2017 & ITA No.433/D/2016

7.

In the result, the appeal of the assessee is allowed for statistical purposes. The stay application has become infructuous and is accordingly disposed of. Decision pronounced in the open Court on 19.05.2017.

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