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TMI Blog2014 (12) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... erest of justice demands that’s the matt4er may be remitted to the file of the A.O. Accordingly, this issue is remitted back to the file of the A.O. A.O. is directed to examine in detail the details and break-up in the time charts submitted by the assessee and thereafter consider the issue afresh - Decided in favour of assessee for statistical purposes. - I.T.A. No. 5810/Del/2011 - - - Dated:- 12-12-2014 - SMT DIVA SINGH AND SHRI T.S. KAPOOR, JJ. For The Appellant : Shri R.K. Kapoor, CA For The Respondent : Shri Peeyush Jain, CIT DR ORDER PER T.S. KAPOOR, AM : This is an appeal filed by the assessee against DRP order dated 08.08.2011. The assessee is aggrieved with two additions, one relates to international transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ored back to the office of the A.O. and the present case also can be remitted back. 3. Ld. D.R. fairly accepted the submission of the Ld. A.R. 4. We have heard rival parities and have gone through the material placed on record. The case of the assessee was earlier heard on 23.07.2014. However, during dictation, it was felt that there were certain difference in the TPO s order in Assessment Year 2008-09 and in the present year, therefore, the case of the assessee was refixed for clarification and finally, the case was heard on 13.10.2014. At the time of rehearing, Ld. A.R. produced a copy of Hon'ble High Court order dated 08.08.2014 in the case of assessee itself for Assessment Year 2008-09 and submitted that the order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 165,734/- Payment of design Development expenses 69,734/- Total 1,82,92,510/- 8.1 TPO noted that the total royalty made and other allied payment made to AEs is ₹ 1,82,92,510/-. Thereafter, TPO proceeded to examine the various aspects of arm's length nature of royalty payment. In this connection, we find that in the entire transfer pricing order, the TPO has only discussed the transaction of royalty payment. However, only in the concluding para of his order, he clubs the payment for all services and know how under royalty and determines the ALP at NIL. Thus, we find that for the following payments there is no independent discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RP also has allowed the royalty payment and disallowed the other allied payments. For arriving at the above decision, DRP has not given any cogent reasons. In these circumstances, in our considered opinion, the addition on account of arm's length price amounting to ₹ 26,48,678/- is not sustainable. 8.4 Now we deal with the Ld. Departmental Representative's submissions that the matter may be remitted to the file of the TPO to give a detailed and proper finding on allied payments other than royalty. 8.5 We have carefully considered the submissions. We find that the TPO has made the elaborate order whereby he has only dealt with royalty aspect and not dealt with the other allied payments. The royalty payment has been allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the file of the A.O. A.O. is directed to examine in detail the details and break-up in the time charts submitted by the assessee and thereafter consider the issue afresh. Needless to add that the assessee should be granted adequate opportunity of being heard. 5. We further find that Hon'ble Delhi High Court vide order dated 08.08.2014 has confirmed the order of the Tribunal holding as under: Having examined the said reasoning and looking at the quantum of the amount involved and also the fact that s the Transfer Pricing Officer has not specifically dealt with the said issue, and findings of the Dispute Resolution are ambiguous and not specific, we are not inclined to interfere with the order passed by the Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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