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DCIT, Circle-26(1), C.R. Building, New Delhi. vs. Vertex Customer Management India Ltd. 1st Floor, Tower A, First India Palace, Mehrauli Road, Sushant Lok, Phase-1, Gurgaon.
October, 04th 2018
         IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCH: `I-2' NEW DELHI

      BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                               &
             SHRI L.P. SAHU, ACCOUNTANT MEMBER

                       ITA No. 6692/Del/2015
                     (Assessment Year: 2011-12)

DCIT,                     vs Vertex Customer Management India Ltd.
Circle-26(1),                1st Floor, Tower A, First India Palace,
C.R. Building,               Mehrauli Road, Sushant Lok, Phase-1,
New Delhi.                   Gurgaon.
                             AADCU7256M
APPELLANT                    RESPONDENT

        Revenue by            Ms. Anchal Khandelwal, Sr. DR
        Assessee by           Sh. Rajinder Handa, CA

               Date of Hearing           01.10.2018
            Date of Pronouncement        03.10.2018

                                ORDER

PER SHRI BHAVNESH SAINI, J.M.

     This appeal by Revenue has been directed against the

assessment order dated 23.10.2015 passed u/s 143(3)/144C of

the I.T. Act by DCIT, Circle 26(1), New Delhi, passed in pursuance

to the directions of DRP-2, New Delhi dated 21.09.2015 on the

following grounds:
                                      2
                                                   ITA No. 6692/Del/2015








     1. "On the facts and in the circumstances of the case, the
       DRP-2 erred in directing AO to complete the assessments
       as per observation made by DRP in the order which
       resulting in reduction of the addition to Rs. 16,88,88,296/-
       for the international transactions undertaken the assessee
       company with its associates/parent enterprises.
     2. On the facts and in the circumstances of the case, the DRP
       has erred in directing the AO/TPO to exclude below
       mentioned comparable from the final list of comparables
       as:
         i.    Accentia Technologies Ltd.
        ii.    Eclerx Services Ltd.
        iii.   Infosys BPO Ltd.
        iv.    TCS E-Serve Ltd.
     3. The appellant craves, leave or reserving the right to amend
       modify, alter, add or forego any grounds of appeal at any
       time before or during the hearing of this appeal."

2.     Ld. Counsel for the assessee at the outset, submitted that

the Tribunal while deciding the appeal of the assessee for same AY

2011-12 in ITA No. 966/2016, vide order dated 06.07.2018 has

quashed the impugned assessment order dated 23.10.2015. Copy

of the order of the Tribunal is placed on record, in which the

Tribunal observed that since in this case assessment has been

framed on a non-existent company, therefore, it was held that
                                 3
                                                ITA No. 6692/Del/2015



such assessment is a nullity in the eyes of law, therefore, the same

was quashed. Copy of the order is provided to the Ld. DR, who did

not dispute the same.


3.   Considering the above facts, in the light of the order of the

Tribunal dated 06.07.2018 in the case of the assessee quashing

the impugned assessment order being nullity, the departmental

appeal stands infructuous and is accordingly dismissed.







4.   In the result, the departmental appeal is dismissed.


     Order pronounced in the open court.

             Sd/-                            Sd/-
        (L.P. SAHU)                    (BHAVNESH SAINI)
 ACCOUNTANT MEMBER                    JUDICIAL MEMBER
Dated: 03.10.2018
*Kavita Arora

Copy forwarded to:
1.  Appellant
2.  Respondent
3.  CIT
4.  CIT(Appeals)
5.  DR: ITAT
                     TRUE COPY

                                        ASSISTANT REGISTRAR
                                             ITAT NEW DELHI
                                              4
                                                                     ITA No. 6692/Del/2015




Date of dictation                                                     01.10.2018
Date on which the typed draft is placed before the dictating          03.10.2018
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              03.10.18
Date on which the final order is uploaded on the website of ITAT      03.10.18
Date on which the file goes to the Bench Clerk                        03.10.18
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

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