Mckinsey Knowledge Centre Pvt. Ltd., Gurgaon vs. DCIT, New Delhi
In the result, the appeal of the assessee is partly allowed for
ITA 154/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Dec 2016AY 2011-12
Bench: Shri R.S. Syal, Am & Smt. Beena A. Pillai, Jm Assessment Year : 2011-12 Mckinsey Knowledge Centre Pvt. Ltd., Vs. Dcit, 3Rd Floor, Block-Iii, Circle-16(2), Vatika Business Park, New Delhi. Sector-49, Sohna Road, Gurgaon. Pan: Aaccm2356G Assessment Year : 2011-12 Dcit, Mckinsey Knowledge Circle-16(2), Centre Pvt. Ltd., 3Rd Floor, Block-Iii, New Delhi. Vatika Business Park, Sector-49, Sohna Road, Gurgaon. Pan: Aaccm2356G (Appellant) (Respondent) Assessee By : Shri Porus Kaka, Sr. Advocate & Shri Divesh Chawla, Advocate Department By : Shri Amrendra Kumar, Cit, Dr & Shri Neeraj Kumar, Sr. Dr Date Of Hearing : 13.12.2016 Date Of Pronouncement : 15.12.2016 Order Per R.S. Syal, Am: These Two Cross Appeals – One By The Assessee & The Other By The Revenue - Are Directed Against The Final Assessment Order Dated
For Appellant: Shri Porus Kaka, Sr. Advocate &For Respondent: Shri Amrendra Kumar, CIT, DR &
Section 143(3)Section 144C
…ound has been taken in the appeal filed by the Revenue, he raised such an oral ground and requested for its consideration and decision. In support of this argument, he relied on the order of the Delhi bench of the tribunal in ITO vs. Gurinder Kaur 32 (2006) 102 ITD 189 (Del) in which it has been laid down that it is open to the respondent in an appeal before the Tribunal to raise new points or contentions provided they do not involve investigation into facts and an opportunity is given to other side to meet the contentions. Au contraire, the ld. AR strongly objected, firstly, to the making of such an oral re…
