“objections before DRP”

Shahnaz Husain, Delhi vs. DCIT Circle 28(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthishahnaz Husain, W-61, Greater Kailash-1, Delhi 110048 Pan: Aabph-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Software One India P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आभसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

In the result, all three appeals of the assessee are allowed, and the stay application is dismissed as being infructuous

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Huawei Telecommunications Acit, (India) Company Private Limited, Vs. Circle 4(1), Gurgaon, 9Th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E अपीलाथ" Appellant ""यथ"/Respondent

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Valvoline Commins Private Limited, New Delhi vs. DCIT, Tp-3(3)(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Crm Services India P.Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Crm Services India P.Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Valvoline Cummins P.Ltd, New Delhi vs. DCIT, Circle-25(1), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/दिल्ली/2021(नि.व. 2016-17)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Baxter India Pvt. Ltd., Gurgaon vs. ITO Ward -4(1), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/दिल्ली/2021(नि.व. 2016-17)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Nitto Denko India Private Limited, Gurgaon vs. Neac, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Shahnaz Husain, New Delhi vs. Assessing Officer, National E- Assesment Centre, New Delhi

Appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Steria (India) Ltd., Noida vs. Neac, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6039/दिल्ली/2024(नि.व. 2021-22)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Seaview Developers Private Limited, Mumbai vs. ACIT, Circle-23(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Baxter India Pvt. Ltd., Gurgaon vs. DCIT, Circle-4(1), New Delhi

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing Officer. Hence, this is the way objective of expeditious disposal

Exxon Mobile Lubricants P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Exxon Mobile Lubricants P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Lubricants P.Ltd, New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Gas (India) P.Ltd, New Delhi

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Lubricants P.Ltd, New Delhi

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

DCIT, Circle- 3(1)(1), International Taxation, New Delhi vs. The Bank of Tokyo Mistubishi Ufj Ltd., New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1014/दिल्ली/2018(नि.व. 2012-13)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

The Bank of Tokyo Mistubishi Ufj Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1014/दिल्ली/2018(नि.व. 2012-13)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष