MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 1863/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Feb 2024AY 2018-19
Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usmicrosoft Corporation (India) Vs. Dcit, Pvt. Ltd, Circle-16(1), 807, New Delhi House, New Delhi Barakhamba Road, New Delhi (Appellant) (Respondent) Pan: Aaacm5586C Assessee By : Shri Nageswar Rao & Parth, Adv Revenue By: Shri Rajesh Kumar, Cit(Dr) Date Of Hearing 22/02/2024 Date Of Pronouncement 28/02/2024
For Appellant: Shri Nageswar Rao & Parth, AdvFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153BSection 92C
House of Parliament.”
9. In our considered opinion pursuant to the faceless regime introduced by the Govt. of India, National e Assessment Centre becomes Income Tax Authority vested with the powers of issuing notice, transferring the case, framing the assessment etc. Once, any document which is (ld DRP directions dated 25.03.2022
in the instant case) is uploaded in the ITBA
