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Documents citing Fujitsu Consulting India P.Ltd, New ... vs Acit, Circle-9(2), New Delhi on 9 August, 2019

Fujitsu Consulting India Private ... vs Acit, Circle-7(1), Delhi on 30 January, 2026

20. As rightly contended by the learned senior counsels and affirmed by the Learned Judge, the DRP proceedings is a continuation of assessment proceedings. To put it further, it is a part of assessment proceedings, once the objections are filed and under section 144C (12) a period of 9 months is prescribed, within which, directions are to be issued by the DRP, failing which any 7 ITA Nos. 1508, 1698 & 3878/Del/2022 Fujitsu Consulting India Pvt. Ltd. Vs. the ACIT directions are to be treated as otiose. As seen from the timeline discussed in the earlier paragraphs, the original assessment proceedings are to be completed within 21 months and the additional time of 12 months is granted when proceedings before TPO is pending. The TPO has to pass orders before 60 days prior 19 to the last date. Then 30 days time is given to the assessee to file their objection before the DRP and the DRP is given 9 months time and thereafter, within one month from the end of the month of receipt of directions from DRP, the final order is to be passed. This court is not in consonance with the contention of the learned senior panel counsel for the appellants/ revenue that the time period of 33 months, provided initially is for the draft order and not for the final order. A careful perusal of the timeline would indicate that the time limit is for the final assessment and not for the draft order. The anomaly in the argument is that in the present cases, no fresh draft order was passed, but the DRP had issued the notices. If the contention of the appellants / revenue was to hold some water, they must have passed the draft assessment order immediately on receipt of the order from the Tribunal, but instead, notice was issued by the DRP. In any case, it is a far cry for the revenue as because no order has been passed for more than 5 years.
Income Tax Appellate Tribunal - Delhi Cites 28 - Cited by 0 - Full Document

Shaheen Service ... vs Ito Ward 1 Srinagar, Srinagar on 18 September, 2024

11. In the present case, the CIT(A) has dismissed the appeal without deciding the matter on merits and considering the submissions, and documents filed before the AO as Ld. AR referred to the paper book. Thus, the order passed by the CIT(A) NFAC is held to be a non-speaking order passed in arbitrary manner. On similar facts, Delhi Bench of the ITAT in the case of Fujitsu Consulting India (P) Ltd. vs. ACIT [2019] 110 taxmann.com 177 while relying on the judgment of Hon'ble Apex Court in the case of Kapurch and Shrimal vs. CIT [1981] 7 Taxman 6 (SC) held that the CIT(A) NFAC has to pass a speaking order after duly examining and considering the contentions raised by the assessee. The relevant part reads as under:
Income Tax Appellate Tribunal - Amritsar Cites 11 - Cited by 0 - Full Document

Manoj Khosla, Ajit Road, Bathinda vs The Income Tax Officer, Ward-1(1), ... on 12 August, 2024

6. The ld. AR of the assessee further argued that the litigant should not suffer on the account of the mistake of the counsel and he relied on the judgment of coordinate bench in the case of Bhagwati Colonizers Pvt. Ltd. Vs. ITO in ITA No.169/Asr/2015 dated 22.10.2019 [Third member] and in the case of Fujitsu Consulting India P. Ltd. Vs. ACIT [2019] 110 taxmann.com 177.
Income Tax Appellate Tribunal - Amritsar Cites 2 - Cited by 0 - Full Document

Raj Kumar Khurana And Sons S.R. Gunj, ... vs The Income Tax Officer Ward-2, Income ... on 27 August, 2024

11.02 The kind attention of this Hon'ble Bench is drawn to the order of the Delhi Bench of the ITAT in the case of Fujitsu Consulting India (P) Ltd. vs. ACIT [2019] 110 taxmann.com 177 in which while relying on the judgment of Hon'ble Apex Court in the case of KapurchandShrimal vs. CIT [1981] 7 Taxman 6 (SC) has been held that the CIT(A) NFAC has to pass a speaking order after duly examining and considering the contentions raised by the assessee.
Income Tax Appellate Tribunal - Amritsar Cites 4 - Cited by 0 - Full Document
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