Income Tax Appellate Tribunal - Mumbai
Toray International (Singapore) Pte. ... vs Adit (International Taxation) - 2(2), ... on 3 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "L", MUMBAI
BEFORE SANJAY GARG, JUDICIAL MEMBER AND
SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER
MA No.133/M/2016
(Arising out of ITA No.9194/M/2010 date of decision: 19.02.2016)
Assessment Year: 2007-08
M/s. Toray International Asst. Director of Income Tax,
(Singapore) Pte. Ltd., Range-2(2),
Tower 3, East Wing, International Taxation,
6th Floor, Mumbai
Vs.
Equinox Business Park,
Lal Bahadur Shastri Marg,
Kurla,
Mumbai - 400 070
PAN: AACCT2870L
(Appellant) (Respondent)
MA No.322/M/2016
(Arising out of ITA No.9194/M/2010 date of decision: 19.02.2016)
Assessment Year: 2007-08
Asst. Director of Income Tax, M/s. Toray International
Range-2(2) (International Tax), (Singapore) Pte. Ltd.,
Mumbai 75, 7th Floor, Mittal Tower,
(Now Dy. Commissioner of B-Wing,
Income Tax (IT)-4(1)(2), Vs. Nariman Point,
Mumbai) Mumbai - 400 021
Room No.1712, 17th Floor, PAN: AACCT2870L
Air India Building,
Nariman Point,
Mumbai - 400 021
(Appellant) (Respondent)
Present for:
Assessee by : Shri Kiran Gala, A.R.
Revenue by : Shri B.S. Bist, D.R.
Date of Hearing : 03.02.2017
Date of Pronouncement : 03.02.2017
ORDER
Per Sanjay Garg, Judicial Member:
The above captioned miscellaneous applications one by the Revenue and the other by the assessee have been filed in relation to the order dated 19.02.2016 of this Tribunal vide which the appeal of the assessee has been 2 MA No.133/M/2016 & MA No.322/M/2016 M/s. Toray International (Singapore) Pte. Ltd.
remanded back to the file of the Ld. CIT(A) to decide the same along with other appeals of the assessee pending before the Ld. CIT(A) relevant to A.Y. 2006-07 and 2008-09.
2. It has been pleaded in both the applications that in fact the impugned order, appeal against which was filed before the Tribunal was not passed by the Ld. CIT(A), rather the appeal had been preferred against the directions issued by the Dispute Resolution Panel. Under these circumstances, in this case, the matter should have been restored to the file of the AO instead of to the file of the Ld. CIT(A). Considering the above submissions of the Ld. Representatives of the parties, the matter for the year under consideration i.e. A.Y. 2007-08 is restored to the file of the AO with a direction to decide the same afresh after considering the relevant evidences as may be produced by the assessee and in accordance with law.
3. In the result, both the miscellaneous applications are allowed and the order dated 19.02.2016 passed in ITA No.9194/M/2010 is modified to that extent and as such the matter is remanded back to the file of the AO instead of to the file of Ld. CIT(A) in the light of our observations made above. This order will be treated as part and parcel of order dated 19.02.2016 (supra).
Order pronounced in the open court on 03.02.2017.
Sd/- Sd/-
(Ashwani Taneja) (Sanjay Garg)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated: 01.03.2017.
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The CIT (A) Concerned, Mumbai
3 MA No.133/M/2016 & MA No.322/M/2016
M/s. Toray International (Singapore) Pte. Ltd.
The DR Concerned Bench
//True Copy// [
By Order
Dy/Asstt. Registrar, ITAT, Mumbai.