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2022 (7) TMI 1388 - ITAT DELHITP Adjustment - Validity of DPR orders - Admmision of additional grounds - as contended that the DRP has not considered the objections of the assessee and there was no discussion/finding given in respect of the objections raised by the assessee qua 'distribution segment', 'light processing segment', 'provision of research and engineering', 'provision of administrative services' and 'import of Rynaxpyr Technical' - HELD THAT:- We find merit in the contention of the assessee that before DRP the assessee had raised various objections, regarding 'light processing segment', 'distribution segment', 'provision of research and engineering', 'provision of administrative services' and 'import of Rynaxpyr Technical'. The assessee also filed additional evidences in support of its contention. There is no discussion by the learned DRP in respect of additional evidences and the objections raised by the assessee before the DRP. DR could not point out from the direction of learned DRP about the disposal of the additional grounds and submissions of the assessee company. During the course of hearing learned representatives of the parties stated that the matter may be remanded to the learned DRP for deciding the additional grounds. Therefore,we hereby set aside the impugned order and restore the issues to the learned DRP to decide the additional grounds raised by the assessee company and pass direction afresh in accordance with law. Grounds of appeal allowed for statistical purposes.
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