“national faceless assessment centre”

M/S. Tivo Tech Private Limited (Formerly Known As Veveo (India) Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

Tribunal in the case of Swiss Re Global Business Solutions India Pvt. Ltd. v. The Addl./Jt./Dy./Asst.Commissioner of Income Tax/ITO, National Faceless Assessment Centre (Order dated 21.01.2022 passed in IT(TP)A No. 397/Bang/2021). The ld AR also prayed that a credit period of 90 days

Ntt Data Fa Insurance Systems (India) Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.261/Bang/2021 Assessment Year: 2016-17

this Tribunal in the case of Swiss Re Global Business Solutions India Pvt. Ltd. v. The Addl./Jt./Dy./Asst.Commissioner of Income Tax/ITO, National Faceless Assessment Centre (Order dated 21.01.2022 passed in IT(TP)A No. 397/Bang/2021). Without prejudice, Ld. A.R. submitted that TPO erred in making an addition

M/S Te Connectivity India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Ltu, Circle-2, Bengaluru

Bench: Shri N. V. Vasudevan & Shri.Chandra Poojariit(Tp)A Nos. & Appellant Respondent Assessment Year 2593/Bang/2019 M/S. Te Connectivity India Private Limited, Acit, 2015-16 Te Park, 22B, Doddenakundi Corporation, Circle – 2, 2Nd Phase, Industrial Area, Large Taxpayer Unit, Whitefield Road, Bengaluru Bengaluru – 560 048. Pan: Aabct 7374 C 372/Bang/2021 -Do- -Do- 2016-17 200/Bang/2022 -Do- Dcit, Ltu, 2017-18 Circle – 2, Bengaluru. 716/Bang/2022 -Do- Acit, 2018-19 Circle – 7(1)(1), Bengaluru. Assessee By : Shri Sriram Seshadri, Advocate Revenue By : Shri Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.09.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per N. V. Vasudevan:

Income Tax Act, 1961 (hereinafter called ‘the Act’). ii. Assessment Year 2016-17 – Final Order of Assessment dated 31.05.2021 passed by National Faceless Assessment Centre, Delhi, under section 143(3) r.w.s. 144C(13) read with section 144B of the Act. iii.Assessment Year 2017-18 – Final Order of Assessment dated ... passed by National Faceless Assessment Centre, Delhi, under section 143(3) r.w.s. 144C(13) read with section 144B of the Act. iv.Assessment Year 2018-19 – Final Order of Assessment dated 30.06.2022 passed by ACIT, Circle – 7(1)(1), Bengaluru, under section 143(3) r.w.s. 144C

M/S Te Connectivity India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu Circle-2, Bangalore

Bench: Shri N. V. Vasudevan & Shri.Chandra Poojariit(Tp)A Nos. & Appellant Respondent Assessment Year 2593/Bang/2019 M/S. Te Connectivity India Private Limited, Acit, 2015-16 Te Park, 22B, Doddenakundi Corporation, Circle – 2, 2Nd Phase, Industrial Area, Large Taxpayer Unit, Whitefield Road, Bengaluru Bengaluru – 560 048. Pan: Aabct 7374 C 372/Bang/2021 -Do- -Do- 2016-17 200/Bang/2022 -Do- Dcit, Ltu, 2017-18 Circle – 2, Bengaluru. 716/Bang/2022 -Do- Acit, 2018-19 Circle – 7(1)(1), Bengaluru. Assessee By : Shri Sriram Seshadri, Advocate Revenue By : Shri Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.09.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per N. V. Vasudevan:

Income Tax Act, 1961 (hereinafter called ‘the Act’). ii. Assessment Year 2016-17 – Final Order of Assessment dated 31.05.2021 passed by National Faceless Assessment Centre, Delhi, under section 143(3) r.w.s. 144C(13) read with section 144B of the Act. iii.Assessment Year 2017-18 – Final Order of Assessment dated ... passed by National Faceless Assessment Centre, Delhi, under section 143(3) r.w.s. 144C(13) read with section 144B of the Act. iv.Assessment Year 2018-19 – Final Order of Assessment dated 30.06.2022 passed by ACIT, Circle – 7(1)(1), Bengaluru, under section 143(3) r.w.s. 144C

M/S. Te Connectivity India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 2, Ltu, Bangalore

In the result, all these appeals are partly allowed

Bench: Shri N. V. Vasudevan & Shri.Chandra Poojariit(Tp)A Nos. & Appellant Respondent Assessment Year 2593/Bang/2019 M/S. Te Connectivity India Private Limited, Acit, 2015-16 Te Park, 22B, Doddenakundi Corporation, Circle – 2, 2Nd Phase, Industrial Area, Large Taxpayer Unit, Whitefield Road, Bengaluru Bengaluru – 560 048. Pan: Aabct 7374 C 372/Bang/2021 -Do- -Do- 2016-17 200/Bang/2022 -Do- Dcit, Ltu, 2017-18 Circle – 2, Bengaluru. 716/Bang/2022 -Do- Acit, 2018-19 Circle – 7(1)(1), Bengaluru. Assessee By : Shri Sriram Seshadri, Advocate Revenue By : Shri Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.09.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per N. V. Vasudevan:

Income Tax Act, 1961 (hereinafter called ‘the Act’). ii. Assessment Year 2016-17 – Final Order of Assessment dated 31.05.2021 passed by National Faceless Assessment Centre, Delhi, under section 143(3) r.w.s. 144C(13) read with section 144B of the Act. iii.Assessment Year 2017-18 – Final Order of Assessment dated ... passed by National Faceless Assessment Centre, Delhi, under section 143(3) r.w.s. 144C(13) read with section 144B of the Act. iv.Assessment Year 2018-19 – Final Order of Assessment dated 30.06.2022 passed by ACIT, Circle – 7(1)(1), Bengaluru, under section 143(3) r.w.s. 144C

Dr. Sankaran Sundar, Bangalore vs. Income Tax Officer, Ward-2(2)(7), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

Appeals] erred in dismissing the appeal of the Appellant as withdrawn and infructuous without cancelling the impugned penalty order passed by the National Faceless Assessment Centre under Section 271D of the Act dated 14.02.2022 or without giving a direction to the learned assessing officer to issue refund of penalty after

Iron Mountain Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.307/Bang/2022 Assessment Year : 2017-18 M/S. Iron Mountain Services Private Limited, Vs. The Deputy Commissioner Of Income Tax, Level 10, Citrine Building Bagmane World Circle – 3(1)(1), Technology Centre, 4, Outer Ring Road, Bengaluru. Mahadevpura, Bengaluru – 560 048. Pan : Aahcm 2578 F Appellant Respondent Appellant By : Shri. Chavali Narayanan, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 20.09.2022 Date Of Pronouncement : 20.09.2022 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Order Dated 27.02.2022 Of National Faceless Assessment Centre (Nfac), Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Assessment Year 2017-18. 2. The Assessee In Engaged In The Business Of Provision Of Information Technology Enabled Services (Ites), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee & Its Wholly

Vasudevan, Vice President: This appeal by the assessee is directed against the order dated 27.02.2022 of National Faceless Assessment Centre (NFAC), Delhi, (hereinafter referred to as the Assessing Officer, “AO” in short) passed u/s.143(3) read with Section 144C(13) of the Income Tax Act, 1961 (Act) in relation

Etisalat Software Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal is allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

Pronouncement : 20.09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the final assessment order passed by National Faceless Assessment Centre u/s. 143(3) r.w.s. 144C(13) of the IT Act dated 10.2.2022 for the ay 2017-18. 2. The assessee raised the following concise

Jice Academy for Excellence Private Limited, Bangalore vs. Income Tax Officer, NFAC, Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

assessment year 2017- 18. The assessee has raised following grounds of appeal:- 1. “The order of the Assessing Officer of National Faceless Assessment Centre, Delhi is against the fact and circumstances of the case and equity. 2. On the fact and circumstances of the case, under the provision ... under the judicial precedence, the Assessing Officer of National Faceless Assessment Centre, Delhi erred in levying the penalty u/s 271D of the Income Tax Act, 1961 as the loan is received from the Executive Directors to the Company, who are JICE Academy for Excellence Pvt. Ltd., Bangalore Page

M/S. Te Connectivity Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.191/Bang/2022 Assessment Year : 2017-18 M/S. Te Connectivity Services India Private Vs. National Faceless Assessment Centre, Limited, Delhi. 59/2, 1St Floor, Gurudas Heritage, Block-B, 100 Feet Ring Road, Banashankari 2Nd Stage, Bengaluru – 560 070. Pan: Aafct 3474 R Appellant Respondent Assessee By : Shri. Sriram Seshadri, Ca Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.09.2022 Date Of Pronouncement : 16.09.2022 O R D E R Per N. V. Vasudevan:

VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.191/Bang/2022 Assessment Year : 2017-18 M/s. TE Connectivity Services India Private Vs. National Faceless Assessment Centre, Limited, Delhi. 59/2, 1st Floor, Gurudas Heritage, Block-B, 100 Feet Ring Road, Banashankari 2nd Stage, Bengaluru – 560 070. PAN: AAFCT ... Vasudevan, Vice President : This is an appeal by the assessee against the final Order of Assessment dated 27.01.2022 passed by the National Faceless Assessment Centre, Delhi, under section 143(3) r.w.s. 144C(13) read with section 144B of the Income Tax Act, 1961 (hereinafter called ‘the Act’), relating to Assessment

Biocon Biologics Limited (Formerly Known As Biocon Biologics India Limited) (Successor to Biocon Research Limited), Bangalore vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.299/Bang/2022 : Asst.Year 2017-2018 M/S.Biocon Biologics Limited The Deputy Commissioner Of (Formerly Known As Biocon Income-Tax, Circle 1(1)(1) V. Biologics India Limited) Bengaluru. Ground Floor, Tower 3, Semicon Park, Hosur Road, Electronics City S.O. Bangalore South – 560 100. Pan : Aagcb7796M. (Appellant) (Respondent) Appellant By : Sri.Padam Chand Khincha, Ca Respondent By : Sri.Manjunath Karkihalli, Cit-Dr Date Of Pronouncement : 13.09.2022 Date Of Hearing : 06.09.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 26.02.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2017-2018. 2. The Brief Facts Of The Case Are As Follows: The Assessee, Namely, Biocon Biologics Limited [Successor. To Biocon Research Limited With Appointed Date 01.04.2019] Is Engaged In The Carrying Out Research & Development ("R & D") Of Drugs & Drug Delivery Systems. For The Relevant Assessment Year ("Ay") 2017-18, The Return Of Income Was Filed On 30.11.2017, Declaring `Nil’ Income Under The Normal Provisions Of The I.T.Act & Book Losses As 2 It(Tp)A No.299/Bang/2022. M/S.Biocon Biologics Limited Per The Provisions Of Section 115Jb Of The I.T.Act. After Considering The Taxes Deducted At Source, The Assessee Had Claimed Refund Of Inr 4,68,29,020 In The Return Of Income.

respectfully craves leave to prefer an appeal against the order passed by the Additional/Joint / Deputy / Assistant Commissioner of Income Tax / Income Tax Officer, National Faceless Assessment Centre, Delhi ("Ld. AO"), dated 26 February 2022 (received by the Appellant on 26 February 2022), under section 143(3) read with section 144C

M/S. G Corp Spaces Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

Appeal is allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

Pronouncement : 13.09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the final assessment order passed by National Faceless Assessment Centre u/s. 143(3) r.w.s. 144C(13) of the IT Act dated 28.1.2022 for the assessment year 2017-18. 2. The only issue arising

Sree Subha Sales, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19

Ld.AO. 3. We refer to the decision of Hon'ble Karnataka High Court in case of Sri. Pichila Jayachandra Reddy vs. National Faceless Assessment Centre in W.P. No. 9669/2022(T-IT) by order dated 07/06/2022 wherein the Hon’ble High Court observed as under: “5. It is clear from ... India vs. ACIT reported in [2022] 140 taxmann.com 41  Decision of Hon’ble Madras High Court in case of Ramco Cements Ltd. vs. National Faceless Assessment Centre reported in [2022] 139 taxmann.com 81 5. We note that assessee was denied the opportunity of being heard, and the NFAC simply proceeded

Amc Cookware (India) Private Limited, Bangalore vs. Income Tax Officer, Ward-1(1)(1), Bangalore

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.429/Bang/2022 Assessment Year : 2017-18 M/S. Amc Cookware (India) Private Limited, Vs. Ito, No.1180, 12Th B Main, 1St Cross, Hal 2Nd Ward – 1(1)(1), Stage, Indira Nagar, Bengaluru. Bengaluru – 560 008. Pan : Aacca 4970 G Appellant Respondent Assessee By : Shri. K. P. Srinivas, Ca Revenue By : Shri. V. S. Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.09.2022 Date Of Pronouncement : 07.09.2022 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Order Of Assessment Dated 30.03.2022 Passed By The Ito, Ward – 1(1)(1) Of National Faceless Assessment Centre, Delhi, Passed Under Section 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1962 (Hereinafter Called ‘The Act’) In Relation To Assessment Year 2017-18. 2. The Only Dispute Raised By The Assessee In This Appeal Is As To Whether The Revenue Authorities Were Justified In Determining The Shortfall In Arm’S Length Price (Alp) Of An International Transaction At Rs.2,37,87,122/- & It(Tp)A No.429/Bang/2022 Page 2 Of 8

appeal by the assessee against the final Order of Assessment dated 30.03.2022 passed by the ITO, Ward – 1(1)(1) of National Faceless Assessment Centre, Delhi, passed under section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1962 (hereinafter called ‘the Act’) in relation to Assessment

Cerner Healthcare Solutions India Private Limited (Earlier Known As Cerner India Health Services Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

Date of hearing : 30.08.2022 Date of Pronouncement : 06.09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is by the National Faceless Assessment Centre, Delhi [NFAC], Delhi passed us/. 143(3) r.w.s. 144C(3) r.w.s. 144B of the Income-tax Act, 1961 [the Act] dated