9911796707
TMI Blog2014 (1) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee at ALP. Non-adjudication by the CIT(A) – Benefit of Article 10 of Switzerland Double Taxation Avoidance Agreement – Held that:- When a particular issue is raised before the ld. CIT(A) for the first time, it becomes his duty to first discuss the admission aspect of the same and then decide on its merits, if he is agreeable with its admission - As there is no discussion worth the name in the order on these aspects – matter restored to the CIT(A) for adjudication – Decided Partly in favour of Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in assessee's own case for AYs 2002-03 and 2003-04. A copy of such order dated 30.01.2013 passed by the Tribunal in ITA No.2406/Mum/2006 etc., has been placed on record. The relevant discussion is on page No.8 of the order. The Tribunal noticed that the royalty at 5% to 8% was accepted as per FIPB Instructions issued by the Ministry of Commerce, Government of India. In that view of the matter, the assessee's international transaction of payment of licence fee at 3% was accepted by the Tribunal at ALP. Since the facts and circumstances for the instant year are mutatis mutandis similar to those for earlier years, respectfully following the precedent, we uphold the rate of licence fees at 3% paid by the assessee at ALP. Resultantly, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the DTAA. This issue was taken up before the ld CIT (A) through Ground No.7 and the mention of the same is there in the Statement of facts filed before him. From the impugned order, it is noticed that this issue has not been discussed. In view of these facts the ld AR requested that the ld CIT (A) be directed to decide this ground of appeal. The ld. DR opposed this contention by arguing that this issue does not arise out of the assessment order inasmuch as it was not raised before the AO. 10. Without going into the merits of the issue or to say the least, about the admission or otherwise of the ground before the ld CIT (A), we find that there is no mention of it in the impugned order. When a particular issue is raised before the ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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