TMI Blog2012 (10) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Sept. 2010 though the assessment was completed on 20-9-2010. Consideration of the requisite information filed by the assessee is important to come to a conclusion on the issue in dispute by the DRP - remit the issue back to DRP to consider the same in the light of the evidences - appeal is treated as allowed for statistical purpose. - ITA No.1666/Hyd/200 - - - Dated:- 10-7-2012 - SHRI CHANDRA POOJARI AND SMT. ASHA VIJAYARAGHAVAN, JJ. Appellant by :. Shri S. Raghunathan Respondent by : Shri V. Srinivas ORDER Per Chandra Poojari, Accountant Member This appeal filed by the assessee is directed against the order passed by Dispute Resolution Panel, 4A, IT Towers, Hyderabad pertaining to the assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he arm's length price as Nil in respect of service charges paid to its Associated Enterprises ('AEs') b) On the facts and in the circumstances of the case and in law, the Hon'ble ORP erred by failing to consider the documents filed! submissions made by the Appellant to substantiate the nature and extent of the architectural services received from its AEs, before issuing the directions under Section 144C (6) of the Act and thereby concluding that the assessee did not furnish any details before ORP and that there was no proof or evidence that the Appellant had received any economic benefit from the services rendered by the associated enterprise. c) On the facts and in the circumstances of the case and in law, the learned TPO erred and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so all relief consequential thereto. The Appellant craves leave to add to or alter, by deletion, substitution or otherwise, the above grounds of appeal, at any time before or during the hearing of the appeal. The Appellant prays that the adjustment in relation to transfer pricing matters made by the learned AO/ TPO and upheld by the Hon'ble DRP be deleted. 3. Before us, the assessee raised various grounds. Without prejudice to the above grounds raised by the assessee in its appeal, the assessee pleaded before us that the assessee was required to furnish the following information before the lower authorities and the same was produced before the lower authorities on 23rd Sept. 2010 though the hearing of the case before the DRP was o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard rival submissions of the parties and perused the material available on record. As seen from the paper book filed before us, the assessee has not filed the requisite information before the DRP due to inadvertence. The requisite information asked for by the DRP has been filed by the assessee belatedly after completion of hearing. In other words, the information was filed on 23rd Sept. 2010 though the assessment was completed on 20-9-2010. Consideration of the requisite information filed by the assessee is important to come to a conclusion on the issue in dispute by the DRP. Being so, in our opinion, it is appropriate to set aside the matter to DRP for fresh consideration. Accordingly we remit the issue back to DRP to consider the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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