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TMI Blog2017 (9) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... al services. It is made clear that the ITAT is only required to adjudicate the above grounds urged by the Assessee which were not adjudicated upon by it in the impugned order and no other ground. However, after the decision of the ITAT in terms of this order, it would be open to the Assessee, if so warranted, to file appeals before this Court challenging the said order of the ITAT as well as the impugned order of the ITAT challenged in the present appeals insofar as it decides the other grounds against the Assessee. The appeals of the Appellant-Assessee before the ITAT will now be listed before the ITAT on 24th October 2017 for directions. - ITA 622/2017 & CM APPL. 29135/2017 (STAY), ITA 623/2017 & CM APPL. 29137/2017 (STAY) ITA 630/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds in the Assessee s appeals before it. 5. Mr. Ruchir Bhatia, the learned Senior Standing Counsel for the Revenue, while not disputing the above position submitted that the Assessee itself had consciously not pressed the above grounds before the ITAT. He referred to the impugned order of the ITAT where there is no mention of such ground being argued. 6. However, the fact that no mention is made of it by the ITAT begs the question whether the ground was given up by the Assessee. That cannot be a matter of inference when the fact remains that specific grounds have been raised in the memo of appeals filed before the ITAT by the Assessee. The only inference that is possible to be drawn is that the ITAT failed to address the above g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ofits arising from the FTS attributable to the PE were not adjudicated upon. While that was a possible remedy available to the Assessee, the present appeals cannot be rejected on that ground. The fact remains that the ITAT overlooked the above grounds urged by the Assessee. 10. Consequently, the Court while not setting aside the impugned order of the ITAT in its entirety, sets aside only that portion of the impugned order of the ITAT that disposes of the Assessee s appeals and restores the aforementioned appeals of the Assessee to the file of the ITAT for adjudication of the aforementioned grounds regarding installation Permanent Establishment (PE), ad-hoc attribution between sales and services and taxability of income as fees for tech ..... X X X X Extracts X X X X X X X X Extracts X X X X
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