TMI Blog2022 (3) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... e AO/TPO, whereas Ld. AR has pointed that this issue has already been considered by the DRP in A.Y. 2012-13 and the copy of the order is placed on record - He submitted that all the relevant information were already placed before the ITAT. After considering the submissions, we observe that there is a mistake apparent on record while adjudicating this issue. Therefore, we deem it fit and proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er wherein the comparable TTK Healthcare ought to have been excluded by the Hon'ble Bench but decided to remand the matter back to Transfer Pricing Officer (in short TPO ). With reference to Page No. 1 of the case law Paper Book by relying on Mitsui O.S.K. Lines Maritime (India) Pvt. Ltd., v. DCIT in Income-tax Appeal NO. 426 of 2012 dated 17.07.2012 which Hon'ble Jurisdictional High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve decision of the Hon'ble Jurisdictional High Court he prayed that Ground No. 1 and 2 raised by the assessee may be recalled and further he submitted that ITAT before reaching the above said decision relied on the case of Advance Power Display Systems Ltd., v. CIT (65 taxmann.com 92) and failed to address the issue of consistency. 4. On the other hand, Ld. DR submitted that the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a mistake apparent on record while adjudicating this issue. Therefore, we deem it fit and proper to recall only those two grounds (Ground No. 1 and 2) for denovo adjudication. We direct the registry to post this case in due course in regular bench. 6. In the net result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 02.03.2022. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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