Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 33 - AT - Income TaxPermanent establishment in India - India-U.K tax treaty - Held that:- We find that though interestingly the fact that the assessee had offered its income for tax has been taken cognizance of by the lower authorities for supporting or rather arriving at adverse inferences in the hands of the assesseee, however most conveniently the fact that the assessee had categorically stated that it had no ‘PE’ in India for the period November, 2008 to March, 2009 as per Article 5(2)(k)(i), read in light of the reasons on the basis of which such a conclusion was arrived at, as well as the categorical averment of the assessee that the provisions of Article 5(2)(k)(ii) were not applicable in its case, all of which facts were clearly discernible from the ‘Statement of total income’ filed by the assessee alongwith its return of income, had most conveniently been ignored by the lower authorities in order to facilitate drawing of self suiting adverse inferences in the hands of the assessee. Thus in the backdrop of the aforesaid facts we have given a thoughtful consideration to the facts of the case and in light of the very fact that the lower authorities had failed to address the exhaustive submissions raised by the assessee before them and pass a well reasoned and speaking order, thus are unable to persuade ourselves to subscribe to such non-speaking orders of the lower authorities. We therefore in all fairness and in the very interest of justice restore the matter to the file of A.O for fresh adjudication. The A.O shall during the course of the set aside proceedings therein adjudicate upon the issue as regards the existence of a ‘PE’ in India of the assessee during the period November, 2008 to March, 2009, after taking due cognizance of and dealing with the submissions which were raised by the assessee during the course of the original assessment proceedings, as well as during the course of the appellate proceedings.
|