AVAYA INTERNATIONAL SALES LIMITED,GURGAON vs. ACIT, CIRCLE- INT. TAXATION 1(1)(1), NEW DELHI
In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed
ITA 526/DEL/2020[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17
Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023
For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 139(4)Section 143(2)Section 143(3)Section 144C
u/s 143(3) read with Section 144C of the Income Tax Act, 1961
(hereinafter referred as ‘the Act’) by the AO, ACIT, Circle-1(1)(1),
International Taxation, New Delhi (hereinafter referred as the Ld. AO).
2. Brief facts of the case is that the assessee Avaya International Sales
Limited (Avaya Ireland' or 'the Assessee') is a company incorporated
