M/S. Essilor Manufacturing (India) Private Ltd, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore
In the result, this appeal of the revenue is dismissed
ITA 2125/BANG/2016[2009-10]Status: DisposedITAT Bangalore25 Jan 2019AY 2009-10
Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar
For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 143(3)Section 154
…e TPO/AO has not given proper effect to the directions of the Tribunal, the appeal against such order of the TPO/AO would lie before the Tribunal as held by the co-ordinate bench of the Tribunal in the case of Tally Solutions Pvt. Ltd. Vs. DCIT as reported in 30 ITR (Trib) 591 (Bangalore). He submitted that in the present case also, specific directions were given by the Tribunal in its order dated 24.02.2016 which are not given proper effect to by the AO and therefore, the appeal is correctly filed before the Tribunal. The ld. DR of revenue submitted that the appeal filed by the assessee directly before the Tribu…