Income Tax Appellate Tribunal - Delhi
Airbnb Payments India Private Ltd., ... vs Tpo 1(3)(1), Delhi on 13 March, 2023
THE INCOME TAX APPELLATE TRIBUNAL
DELHIBENCH 'I', NEW DELHI
Before Dr. B. R. R. Kumar, Accountant Member
Sh. Yogesh Kumar US, Judicial Member
ITA No. 409/Del/2022 : Asstt. Year: 2017-18
Airbnb Payments India Pvt. Ltd., Vs. The Assessing Officer,
Level-9, Spaze I Tech Park, A1 National Faceless Assessment
Tower, Sector-49, Sohna Road, Centre, New Delhi
Gurgoan, Haryana-122018
(APPELLANT) (RESPONDENT)
PAN No. AANCA6203B
Assessee by : Sh. Vishal Kalra, Adv.
Sh. Ankit Sahani, Adv.
Revenue by : Sh. Bhaskar Goswami, CIT DR
Date of Hearing: 15.12.2022 Date of Pronouncement: 13.03.2023
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order dated 30.01.2022 passed by the National Faceless Assessment Centre, Delhi u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961.
2. The assessee is engaged in the business of providing digital enablement platform to digital merchants and mobile operators.
3. The pertinent facts for adjudication of the case are as under:
• Date of filing return - 30.11.2017
• Date of order of the TPO - 28.01.2021
• Date of draft order by the AO - 24.03.2021
• Date of order of the DRP - 16.11.2021
2 ITA No. 409/Del/2022
Airbnb Payments India Pvt. Ltd.
• Date of Assessment Order - 30.01.2022
4. The AO at para 4.2 mentions that the ld. DRP passed order on 22.11.2021 and on receipt of the order of the ld. DRP, the DCIT (TP)-1(3)(1), New Delhi vide DIN ITBA/COM/F/17/2021- 22/1037852286(1) dated 16.12.2021 has given effect to the direction of the ld. DRP and proposed an adjustment of Rs.1,32,76,515/- without making any further adjustments in pursuance of the ld. DRP directions.
5. The provisions of Section 144C reads as under:
"R ef e r en c e t o d i sp u t e re s olu t i on p an el .
1 4 4 C . ( 1 ) Th e A s s es si n g O f fi c er sh all, n ot wit h st an din g an yt h in g t o t h e c on t ra r y c on t ain e d in t h i s A ct , in t h e fi rs t in st a nc e , f o rw ar d a d r a ft of t h e p r op o s ed o rd e r o f as s e ss m en t ( h e r ea f t e r in t h i s s e ct i on r e fe r r e d t o a s t h e d r aft o rd e r) t o t h e eli g ib l e as s e s s ee if h e p r op o s es t o m ak e , on or af t er t h e 1 st d a y of O ct ob e r , 2 0 0 9 , an y va ri at i on in t h e in c om e o r l o s s r e t u rn ed wh i ch is p r ej u d i ci al t o t h e in t e r e st of su ch as s e ss e e .
( 2) On r e c ei p t o f t h e d ra ft o rd e r , t h e e lig ib l e a s se ss e e s h all , w it h in t h i rt y d ay s of t h e r ec ei p t b y h im of t h e d ra ft o rd e r ,--
( a) fil e h i s a c c ep t an c e o f t h e va ri at i on s t o t h e A ss e s sin g Of f ic e r; or ( b ) fil e h i s o b j ec t i o n s, i f an y, t o su ch v ari at i on w it h ,--
( i) t h e D i sp u t e R es o lu t i on Pan e l; an d ( ii) t h e A s s e ss in g O f fi c er .
( 3) Th e A s s es si n g O ffi c e r sh all c om p l e t e t h e a s s e ss m en t on t h e b a si s o f t h e d r aft o rd e r , i f --
( a) t h e a ss e s s e e in t im at e s t o t h e A s s e ss in g O ff ic e r t h e ac c ep t an ce of t h e va ria t i on ; or ( b ) n o ob j e ct i on s a r e re c ei v ed w it h in t h e p e ri od sp e cif i ed in su b - s ec t i on ( 2) .
( 4) Th e A s s e ss in g O f fi c er sh all , n ot wit h st an d in g any t h in g co n t ain e d in s ec t i on 1 5 3 o r s e ct ion 1 5 3 B , p as s t h e as s es s m en t o rd e r u n d e r su b - s e ct i on ( 3) wit h i n on e m on t h f r o m t h e en d o f t h e m on t h in wh ich , --
( a) t h e ac c ep t an c e i s r e c ei v ed ; o r 3 ITA No. 409/Del/2022 Airbnb Payments India Pvt. Ltd.
( b ) t h e p e ri o d o f fil i n g of ob j e ct i on s u n d e r su b - s ect i on ( 2) e xp i r e s.
( 5) T h e D i sp u t e R e s olu t i on Pan e l sh all , in a c a s e wh e r e an y ob j e ct i on is r e c eiv e d u n d e r su b - s ec t i on ( 2) , is su e s u ch d i r e ct i on s, a s it t h in k s f it , f o r t h e g u id an c e o f t h e A ss e ss in g O f fi c e r t o en ab l e h im t o c o m p l et e t h e a ss e s sm en t .
( 6) Th e D i sp u t e R e s olu t io n Pan el sh a ll i s su e t h e d ir e ct io n s r e fe r r e d t o in su b - s ec t i on ( 5) , af t e r c o n sid e rin g t h e f oll ow i n g , n am e ly: --
( a) d ra ft o rd e r;
( b ) ob j e ct io n s fil ed b y t h e as s e s s e e;
( c) ev id en c e fu rn i sh ed b y t h e as s e s s e e;
( d ) r ep o rt , i f an y, o f t h e A s s e ss in g O ffi c e r , V alu a t i on O ffi c e r o r T r an sf e r Pr ic in g O f fi c e r o r an y ot h e r au t h or it y ;
( e) r e c or d s r el at in g t o t h e d ra ft o r d e r;
( f) evi d en c e c oll e ct e d b y, o r c au s e d t o b e c ol l ec t ed b y , it ; a n d ( g ) r e su lt of an y en q u ir y m a d e b y , o r c au s ed t o b e m ad e b y, it .
( 7) Th e D i sp u t e R e s olu t io n Pan el m ay , b e f o r e is su ing an y d ir e ct i on s r ef e r r ed t o in su b - s ec t i on ( 5 ) , --
( a) m ak e su ch fu rt h e r e n q u i r y, a s it t h i n k s f it ; o r ( b ) c au s e an y f u r t h e r en q u ir y t o b e m ad e b y an y in com e- t ax au t h o rit y an d r ep o rt t h e re su lt o f t h e sam e t o it .
( 8) Th e D i sp u t e R e s olu t i on Pan e l m ay c on f ir m , r ed u c e o r en h a n c e t h e va ria t i on s p r op o s ed in t h e d ra ft or d e r s o , h o w ev e r , t h at i t sh al l n ot s e t a si d e an y p r op o s ed va ri a t ion o r i s su e an y d ir e ct i on u n d e r s u b - s e ct i on ( 5) f or fu rt h e r en q u i ry a n d p as sin g o f t h e as s e s sm en t o rd e r.
E xp l an at i on . --F o r t h e r em o val o f d ou b t s , it i s h er e by d e cl a r ed t h at t h e p ow e r o f t h e D i sp u t e R e s olu t io n Pan el t o en h an c e t h e v ar iat i on sh all in clu d e an d sh al l b e d e e m ed al way s t o h a v e in clu d ed t h e p o w e r to c on sid e r an y m at t e r ari si n g ou t of t h e a ss e s sm en t p r o c e ed i n g s r elat in g t o t h e d r aft o rd e r , n ot wit h st a n d in g t h a t su ch m at t e r w as r ais e d o r n ot b y t h e eli g ib l e a s s es s e e .
( 9) I f t h e m em b er s o f t h e D is p u t e R e s olu t io n P an el d if f e r in o p in i on on an y p oin t , t h e p oin t sh a ll b e d e cid ed a c c o rd in g t o t h e op in i on o f t h e m aj o rit y o f t h e m e m b e r s.
( 1 0) E v e ry d i r ec t i on is su ed b y t h e D i sp u t e R es o lu t i on Pan e l sh all b e b in d i n g on t h e A s s e s sin g Of fi c er .
( 1 1) N o d i r e ct i on u n d e r su b - s e ct i on ( 5) sh al l b e i s su ed u n l e s s an op p o r t u n it y o f b e in g h e a rd i s g iv en t o t h e a s s e ss e e an d t h e A s se s sin g Of fi c e r on su ch 4 ITA No. 409/Del/2022 Airbnb Payments India Pvt. Ltd.
d ir e ct i on s wh i ch a r e p r ej u d ic ial t o t h e in t e r est of the as s e s s ee or the in t e r e st of t h e r ev e n u e , r e sp e ct i v el y.
( 1 2) No d i r ec t i on u n d e r su b - s e ct i on ( 5 ) sh al l b e i ssu e d a ft e r n in e m on t h s f ro m t h e en d of t h e m on t h i n wh i ch t h e d r aft o rd e r i s f or wa r d ed t o t h e eli g ib l e a s s es s e e .
(1 3) U po n re ce i pt of t he d i re ct io n s i ss u ed u nd e r s u b- se ct io n (5 ), t h e A s se s s in g O ff ic e r sh a l l , i n co nf or m it y wi t h t he d ir ec ti on s , co m p l et e, not w i th st a n di n g a ny th i ng t o th e c o nt r a ry c on t ai n ed i n s ect i on 15 3 o r se ct io n 1 53 B , t he a s se s sm e nt w it ho ut p r ov i di n g a ny fu rt h er op po rt u ni ty of b e i ng h e ar d t o t he a s se s se e , wi th i n on e m o nt h f ro m th e e nd of t h e m o nt h i n w hi ch s uc h di r ec ti o n i s re c e iv ed .
( 1 4) Th e B oa rd m ay m ak e ru l es f or t h e p u rp o s e s o f th e e f f ici en t fu n ct i on in g o f t h e D i sp u t e R es olu t io n P an el an d e xp ed i t i ou s d i sp o sal o f t h e ob j e ct i on s fil ed u n d e r su b - s e ct ion ( 2) b y t h e e lig ib le a s s es s ee .
( 1 4A ) Th e p r ovi si o n s of t h is s e ct i on sh al l n o t ap p ly t o an y a s s e ss m en t o r r ea s s e ss m en t o r d e r p as s ed b y t h e A s s e ss in g O f fi c e r wit h t h e p ri o r ap p r o va l o f t h e P rin ci p al C o m m i s si on e r or C om m is si on e r as p r o vid ed in su b - s e ct ion ( 1 2) of s ect i on 1 4 4 BA .
( 1 5) F o r t h e p u r p os e s o f t h i s s e ct i on , --
( a) "D i sp u t e R es ol u t ion Pan el " m ean s a c ol l eg iu m c o m p ri sin g of t h r e e Pr in cip a l C om m i ss i o n e r s o r C om m is si on e r s o f In c om e -t a x c on st it u t ed b y t h e Bo a rd f o r t h i s p u rp o s e;
( b ) " elig ib l e a s s es s e e " m ean s, --
( i) an y p e r s on in wh os e ca s e t h e v a ria t i on r ef e r r ed t o in su b - s e ct i on ( 1) ari s e s a s a c on s eq u en c e of t h e o rd e r o f t h e T r an s f er P ri ci n g O ffi c e r p as s ed u n d e r su b - s e ct i on ( 3) o f s e ct i on 9 2 CA ; an d ( ii) an y f o re ig n c o m p an y . "
6. Alas, the final order passed by the Assessing Officer is beyond the period of limitation as provided u/s 144C of the Income Tax Act, 1961 and hence, the same is liable to be declared as null and void.
5 ITA No. 409/Del/2022Airbnb Payments India Pvt. Ltd.
7. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 13/03/2023.
Sd/- Sd/-
(Yogesh Kumar US) (Dr. B. R. R. Kumar)
Judicial Member Accountant Member
Dated: 13/03/2023
*Subodh Kumar, Sr. PS*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
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