Income Tax Appellate Tribunal - Delhi
Netapp B.V., Noida vs Dcit (International Taxation), New ... on 19 May, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'B': NEW DELHI
BEFORE SHRI G.D. AGRAWAL, PRESIDENT AND
SHRI BHAVNESH SAINI,
SAINI, JUDICIAL MEMBER
Stay Application No.274/Del/2017 and
ITA No.433/Del/2016
No.433/Del/2016
Assessment Year : 2012-
2012-13
M/s NetApp B.V., Vs. Deputy Commissioner of
C/o SRBC
SRBC & Associates LLP, Income Tax,
India Glycos Pvt.Ltd., Circle-
Circle-2(2)(2),
2(2)(2), International Tax,
4th & 5th Floor, R.No.310, 3rd Floor, E-
E-2 Block,
Commercial Complex Pratyaksh Kar Bhawan,
Building, Tower II-
II-B, Civic Centre, J.L.N. Marg,
Gautam Buddha Nagar, New Delhi - 110 002.
Sector-
Sector-126,
Near Lotus Valley School,
Noida Express - 201 304.
PAN : AADCN2178C.
(Appellant) (Respondent)
Appellant by : Shri G.C. Srivastava,
Shri Daksh S. Bhardwaj and
Shri Anubhav Jain, Advocates.
Respondent by : Shri Anil Kumar Sharma, Senior DR.
Date of hearing : 19.05.2017
Date of pronouncement : 19.05.2017
ORDER
PER G.D. AGRAWAL, PRESIDENT :-
We have heard the learned representatives of both the sides and perused the material on record.2 S.A.No.274/D/2017 & ITA No.433/D/2016
2. The stay application No.274/Del/2017 was fixed for hearing today. However, with the consent of both the parties, the appeal in ITA No.433/Del/2016 has also been heard along with stay application.
3. ITA No.433/Del/2016 is directed against the assessment order dated 21st December, 2015 for assessment year 2012-13 u/s 143(3)/144C(1) of the Income-tax Act, 1961 passed in pursuance to the DRP order.
4. The learned counsel for the assessee submitted that in earlier years, on identical grounds of appeal, ITAT, Delhi Bench in ITA No.4781/Del/2013 for assessment year 2008-09 and for assessment year 2010-11 in ITA No.634/Del/2015 have decided the appeals of the assessee vide order dated 16th January, 2017. He has submitted that all the grounds raised in the present appeal have already been decided by the Tribunal in the earlier order and prayed that the addition may be deleted in the light of above decisions.
5. Learned DR, however, submitted that matter may be remanded to the Assessing Officer for passing the order afresh in the light of the order dated 16th January, 2017, copy of which is filed at page 66 in the stay application.
6. In this view of the matter and considering the fact that issues are identical in the present appeal as have been decided by the Tribunal in earlier years 2008-09 and 2010-11 vide order dated 16th January, 2017 (supra), we set aside the orders of authorities below and restore the matter in issue as raised in the grounds of appeal to the file of the Assessing Officer with direction to re-decide the grounds of appeal in the light of the order of the Tribunal dated 16th January, 2017 (supra).
3 S.A.No.274/D/2017 & ITA No.433/D/20167. In the result, the appeal of the assessee is allowed for statistical purposes. The stay application has become infructuous and is accordingly disposed of.
Decision pronounced in the open Court on 19.05.2017.
Sd/- Sd/-
(BHAVNESH SAINI)
SAINI) (G.D. AGRAWAL)
AGRAWAL)
JUDICIAL MEMBER VICE PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : M/s NetApp B.V., C/o SRBC & Associates LLP,
India Glycos Pvt.Ltd., 4th & 5th Floor, Commercial Complex Building, Tower II- II-B, Gautam Buddha Nagar, Sector-
Sector-126, Near Lotus Valley School, Noida Express - 201 304.
2. Respondent : Deputy Deputy Commissioner of Income Tax, Circle-
Circle-2(2)(2), International Tax, R.No.310, 3rd Floor, E-
E-2 Block, Pratyaksh Kar Bhawan, Civic Centre, J.L.N. Marg, New Delhi - 110 002.
3. CIT
4. CIT(A)
5. DR, ITAT Assistant Registrar