TMI Blog2019 (2) TMI 1796X X X X Extracts X X X X X X X X Extracts X X X X ..... rded the rival submissions of the parties. In this background, in our view, there was no purpose of remanding the matter back to the DRP on a small aspect, namely whether the appellant had made any concession with regard to the existence of its PE in the India. The same was a matter of record, if at all. The Tribunal could have decided the said issue and all other issues arising from answer to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndra Singh and Ms. Easha Kadian, Advs. O R D E R We have heard learned counsels for the parties. The following questions of law arise and are framed in the present appeal for our consideration: A. Whether the IT AT was correct in law in exercising the power of remand to DRP on facts and circumstances of the present case? B. Whether being the final fact finding authority, the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about the admission of the assessee with respect to acceptance of the assessee of the existence of the permanent establishment. If it is found that there is an admission on part of the assessee about the existence of the permanent establishment, then, the learned dispute resolution panel will decide the issue in accordance with the law considering the above admission. However, if it is found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant has submitted that the Tribunal being the last fact finding authority should have examined, firstly, the issue whether there was any concession made by the appellant with regard to existence of PE in India on its own, since the same was a matter of record and, if no such concession was made to proceed to determine the issue with regard to existence/ non-existence of the PE o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve direction contained in paragraph 88 is concerned. We, however, make it clear that the Tribunal shall limit its consideration to the aforesaid aspects, since the aspect of issuance of notice under Section 147/148 stands concluded against the assessee. The appeals stand disposed of in the aforesaid terms. All rights and contentions of the parties are left open. The parties shall appear b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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