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. |
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:
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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
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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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