“objections before DRP”

Jubilant Pharmova Ltd, Noida vs. ACIT-1Moradabad New, Utter Pradesh

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Jubilant Pharmova Ltd., Acit-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Pharmova Ltd., Dcit/Acit (Central), Bhartiagram Gajraula, Vs. Income Tax Department, Plot-1A, Sector-16A,District G.B. Moradabad, Uttar Pradesh. Nagar, Noida,Uttar Pradesh. Pan No.Aabcv0200H 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

Yanmar Agricultural Machinery India Private Limited (Formerly Known As Claas India Private Limited), New Delhi vs. The Deputy Commissioner of Income-Tax, Circle 4(2), 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

Munjal Hospitality Private Limited, Gugaon vs. DCIT, Circle 17(1), Delhi

In the result, all appeals as per ITA Nos

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6031/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Munjal Hospitality Private Limited, The Assessing Officer, Um House, Plot No.35, Vs. National Faceless 3Rd Floor, Tower A, Sector-44, Assessment Centre, Dlf Qe, Gurgaon, Haryana, India. Circle-17(1), Pan No.Aaccv4293M C.R. Building, Delhi. 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

Escorts Kubota Limited (Escorts Kubota India Private Limited Merged With Escorts Kubota Limited), Faridabad vs. The Deputy Commissioner of Income Tax, Faridabad

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5982/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Mmtc-Pamp India Private Limited, 221, Ground Floor, Okhla Industrial Estate, Phase-Iii, New Delhi. बनाम Dcit, Vs. Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. Pan No.Aafcm3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Ms. Sherry Goyal, Adv. & Ms. Viyushti Rawat, Adv. Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No. 1994/Del/2022 निर्धारणवर्ष/Assessment Year: 2013-14 Good Year India Ltd., Mathura Road, Ballabhgarh, District Faridabad, Faridabad, Haryana. बनाम Acit (Osd), Vs. Circle 10(1), C.R. Building, New Delhi. Pan No.Aaacg3511H अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Neeraj Jain, Adv., Shri Ramit Katyal, Ar Shri Dhruv Seth, Adv. & Ms. Mansha Bhalla, Ar Revenue By Shri Dharm Veer Singh, Cit Dr Bergen Engines (India) Private Limited, बनाम आ.अ.सं/.I.T.A No.5991/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 2Nd Floor, 52B, Okhla Industrial Estate, Dcit, Vs. Circle-4(2), C.R. Building, Phase-Iii, New Delhi. I.P. Estate, Delhi. Pan No.Aaecb7223M अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv., Ms. Taranjeet Kaur, Ar & Revenue By Shri Vishal Kalra, Adv. (Virtual) Shri Dharm Veer Singh, Cit Dr

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

Bergen Engines (India) Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

ITA Nos. 5982/D/2024,1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024,1186/D/2022,422/D/2021 & 1813/D/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW

Mmtc-Pamp India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax Circle 16(1), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay 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

Persolkelly India Private Limited, Gurgaon vs. The Deputy Commissioner of Income Tax, Circle 19(1), Delhi

Bench: Shrivikas Awasthy & Shrisanjay 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

Lx Pantos India Private Limited, Delhi vs. The Deputy Commissioner of Income Tax, Circle 13(1), Delhi

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5913/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Lx Pantos India Private Limited, The Deputy Commissioner Of K-27, Ground Floor, Gali No.6, Vs. Income Tax, K Block, Labour Chowk, Circle 13(1), Mahipalpur, South West Delhi. C.R. Building, I.P. Estate, Pan No.Aaacf8539L Delhi. 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

Aapc India Hotel Management Private Limited, Delhi vs. Assessment Unit, Income Tax Department (Jurisdictional Assessing Officer- DCIT/ACIT, Circle 1(1)), Delhi

Bench: Shrivikas Awasthy & Shrisanjay 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

Osg Minerals Pvt Ltd, Uttar Pradesh vs. Assessment Unit, DCIT, Circle -5(2)(1), Noida

Bench: Shrivikas Awasthy & Shrisanjay 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

Cube Highways and Transportation Assets Advisors Pvt. Ltd., Delhi vs. Income-Tax Officer, Ward 6(1) Delhi, C.R. Building, Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay 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

Jsw Mg Motor India Private Limited (Formerly Known As Mg Motor India Private Limited), Gurgaon, Haryana vs. Assistant Commissioner of Income Tax, Central Circle 4, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5268/दिल्ली/2024(नि.व. 2020-21) Jsw Mg Motor India P. Ltd.

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

Mcdonalds India Private Limited, Delhi vs. ACIT Or DCIT, C.R. Building, Delhi

Bench: Shrivikas Awasthy & Shrisanjay 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

Incedo Technology Solutions Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

Bench: Shrivikas Awasthy & Shrisanjay 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 ... stage of appeal before CIT(A) is done 11 ITA Nos. 6031/D/2024,3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 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

Microsoft Corporation (India) P.Ltd, New Delhi vs. DCIT, Circle 16(1), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Munjal Hospitality Private Limited, Um House, Plot No.35, 3Rd Floor, Tower A, Sector-44, Dlf Qe, Gurgaon, Haryana, India. Pan No.Aaccv4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee By Shri Jeet Kamdar, Ar (Virtual) Assessment Centre, Revenue By Shri Dharm Veer Singh, Cit Dr Circle-17(1), C.R. Building, Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.3897/Del/2019 निर्धारणवर्ष/Assessment Year: 2009-10 Zte Telecom India Pvt. Limited, Tower-10B, 6Th Floor, Dlf Cyber City, Phase-Ii, Gurgaon, Haryana. बनाम Acit, Vs. Circle-4(1), Hsiidc Building, Udyog Vihar, Phase-05, Gurgaon, Haryana. Pan No.Aaacz1958K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv. & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3922/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Incedo Technology Solutions Limited बनाम Dcit, A-47, Lower Ground Floor, Hauz Khas, Delhi. Vs. Circle 10(1), Delhi. Pan No.Aacci6243C अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Rohit Tiwar, Adv. & Ms. Tanya, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

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 ... stage of appeal before CIT(A) is done 11 ITA Nos. 6031/D/2024,3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 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

Modi-Mundipharma Beauty Products Private Limited, New Delhi vs. DCIT, Circle-16(1), Dehi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building 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

Smart Cube India Private Limited, New Delhi vs. DCIT, Circle-22(2), New Delhi

In the result, all ITA Nos

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1939/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Corteva Agriscience India Pvt. Ltd., Dct, 17Th Floor, Tower-C, Dlf Cyber Greens, Vs. Circle 4(2), Sector 25A, Phase-3, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No.Aaace2462M 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

Good Year India Ltd, Haryana vs. ACIT (OSD) Circle 10(1), C.R.Building, 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

Corteva Agriscience India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 4(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No. 1939/Del/2022 निर्धारणवर्ष/Assessment Year: 2018-19 Corteva Agriscience India Pvt. Ltd., 17Th Floor, Tower-C, Dlf Cyber Greens, Sector 25A, Phase-3, Gurgaon, Haryana. Pan No.Aaace2462M बनाम Dct, Vs. Circle 4(2), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Advocate (Virtual) Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5939/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Persolkelly Inda Private Limited, Unit No.1202, 1203 & 1204, 12Th Floor, Tower-C, Unitech Cyber Park, Sector-29, Haryana. Pan No.Aabck6665K बनाम Dcit, Vs. Circle-19(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Advocate & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr 1

ITA No.1939/D/2022, 5939/D/2024, 525/D/2022, 5602/D/2024 + SA 650/Del/2025 & 1503/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE

Vedanta Ltd, New Delhi vs. DCIT, Circle, 25 (1), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay 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