Income Tax Appellate Tribunal - Delhi
M/S Hitachi High Technologies ... vs Adit (Int. Taxation), New Delhi on 1 July, 2021
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THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'D' BENCH,
NEW DELHI [THROUGH VIDEO CONFERENCE]
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
ITA No. 2742/DEL/2016
[Assessment Year: 2006-07]
Hitachi High Technologies Vs. The A.D.I.T
Singapore Pte Ltd Circle - 1(2),
ASA & Associates, CAs International Taxation
81/1, Third Floor, Adchini New Delhi
Aurobindo Marg, New Delhi
PAN: AABCH 7717 H
[Appellant] [Respondent]
Date of Hearing : 29.06.2021
Date of Pronouncement : 29.06.2021
Assessee by : Shri Anshul Sachar, CA
Revenue by : Dr. Prabha Kant, CIT-DR
ORDER
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the assessee is preferred against the order of the ld. CIT(A) - 43, New Delhi dated 29.02.2016 pertaining to Assessment Year 2006-
07. 2
2. The solitary grievance of the assessee is that the ld. CIT(A) erred in upholding the decision of the ADIT, Circle- 1(2), International Taxation for levying interest u/s 234A of the Income tax Act, 1961 [hereinafter referred to as 'The Act' for short].
3. We find that this Tribunal vide a consolidated order for Assessment Years 2002-03 to 2007-08 in ITA Nos. 2683 to 2688/DEL/2015 has decided the appeals of the assessee. In our considered opinion charging of interest though mandatory, but consequential, we accordingly direct the Assessing Officer to charge interest as per provisions of law after considering the decision of the Tribunal [supra].
4. In the result, the appeal of the assessee in ITA No. 2742/DEL/2016 is allowed for statistical purposes.
The order is pronounced in the open court on 29.06.2021 in the presence of both the representatives.
Sd/- Sd/-
[SUDHANSHU SRIVASTAVA] [N.K. BILLAIYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 29th June, 2021
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VL/
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT Asst. Registrar
4. CIT(A) ITAT, New Delhi
5. DR
Date of dictation
Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order