THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), PANAJI., PANAJI vs. M/S ANDREW TELECOMMUNICATION INDIA PVT. LTD., VERNA
In the result, the appeal filed by the Revenue is dismissed
ITA 188/PAN/2018[2011-12]Status: DisposedITAT Panaji17 Aug 2022AY 2011-12
Bench: Shri C.M. Garg & Shri Girish Agrawalassessment Year: 2011-12 Acit, Vs. M/S Andrew Telecommunications Circle-2(1), India Pvt. Ltd., Panaji, Plot No.N2, Andrew Phase Iv, Goa. Verna Industrial Estate, Verna, Goa. Pan: Aabca8820A (Appellant) (Respondent) Assessee By : Shri Ketan Ved, Ca Revenue By : Shri Ranjan Kumar, Cit, Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 17.08.2022 Order Per C.M. Garg, Jm: This Appeal Has Been Filed By The Revenue Against The Order Of The Cit(A), Panaji—1, Dated 08.02.2018 For Assessment Year 2011-12. 2. The Grounds Of Appeal Taken By The Revenue Read As Under:- “1. Whether The Cit(A) Has Rightly Allowed The All Grounds Of Appeal Of The Assessee Without Appreciating The Fact Draft Assessment Order Is Relevant For Addition On Account Of Tp Adjustment. 2. Whether The Cit(A) Has Rightly Allowed The Grounds Of Appeal With Respect To Additions Made By The Ao Other Than Tp Adjustment, Without Going To Merit Of The Case. 3. For These & Other Grounds That May Be Adduced At The Time Of The Hearing The Order Of The Cit(A) May Be Set Aside & The Order Of The Assessing Order Restored.”
For Appellant: Shri Ketan Ved, CAFor Respondent: Shri Ranjan Kumar, CIT, DR
Section 143CSection 144C
Transfer Pricing
Officer took charge by observing thus :-
“11. In view of the aforesaid decision of the Hon'ble
Supreme Court and the other case laws, we are of the view that the new TPO should have given a show cause
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notice and also the copy of the material gathered by him which he wanted to use against
