TMI Blog2023 (12) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... e had a Permanent Establishment (PE) in India? and whether the subject transaction was at Arm s Length and, if it was so, whether any profit could be attributed to the respondent/assessee? Tribunal has dealt only with the first issue and concluded that the respondent/assessee neither a fixed place PE nor a dependent agent PE in India. Because the Tribunal reached this conclusion, it observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the impugned orders passed by the Tribunal as and when the appellant/revenue files an appeal, the period spanning between the date when the above-captioned appeals were instituted in this court and the date when the Tribunal passes the order post remand, will not be factored in while calculating the period of limitation. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA 801/2023) is 162 days each, while the delay in re-filing ITA 803/2023 is 440 days. 2. In view of the order that we propose to pass, the delay in re-filing in the appeals is condoned. 3. The above-captioned applications are disposed of, in the aforesaid terms. ITA 800/2023 ITA 801/2023 ITA 803/2023 4. These are appeals concerning Assessment Year (AY) 2018-19 [I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst issue and concluded that the respondent/assessee neither a fixed place PE nor a dependent agent PE in India. Because the Tribunal reached this conclusion, it observed that the other issue was academic. 9. The record discloses that the respondent/assessee had raised an alternative plea concerning the second issue. 10. In our opinion, it would save time and costs if the Tribunal were to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date when the Tribunal passes the order post remand, will not be factored in while calculating the period of limitation. 14. The appeals are disposed of in the aforesaid terms. 15. The Tribunal is requested to dispose of the matter at the earliest, though not later than three (3) months from today. 16. Parties will act based on the digitally signed copies of the order. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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