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TMI Blog2018 (8) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... [2016 (1) TMI 1101 - PUNJAB & HARYANA HIGH COURT] after considering the relevant case law on the point concluded that wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and delay in the disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases. Accordingly, we do not find any error in the impugned order passed by the Tribunal. Thus, no substantial question of law arises. - Decided against the revenue. - ITA-118-2018 (O&M) - - - Dated:- 31-7-2018 - MR. AJAY KUMAR MITTAL AND MR. AVNEESH JHINGAN, JJ. For The Appellant : Mr. Tajender K. Joshi, Sr. Standing Counsel ORDER AJAY KUMAR MITTAL, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 16.2.2015 assessed the total income of the assessee at ₹ 32,58,83,820/- by making addition of ₹ 14,98,66,534/- on account of Transfer Pricing Adjustments. Against the said order, the assessee approached the Dispute Resolution Panel who vide order dated 30.9.2015 restricted the Transfer Pricing Adjustment to ₹ 10,90,69,493/- by revising the earlier adjustment of ₹ 3,74,50,109/- in sales and post support segment to ₹ 2, 37,55,953/- and deleted the Transfer Pricing Adjustment on account of provision of software development services of ₹ 2,71,02,885/-. Thereafter, the Assessing Officer vide assessment order dated 30.11.2015 assessed the income of the assessee at ₹ 28,50,86,780/- and raised a demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant case law on the point concluded that wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and delay in the disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases. Reference was made to the judgment of the Apex Court in Commissioner of Customs Central Excise, Ahmedabad vs. Kumar Cotton Mills Pvt. Limited, (2005) 180 ELT 434 . Further, this Court in ITA No.5 of 2016 (Principal Commissioner of Income Tax, Gurgaon v. Carrier Air Conditioning and Refrigeration Limited) decided on 25.4.2016 and ITA No.57 of 2016 (Principal Commissioner of Income Tax, Gurgaon v. M/s Jindal Steel and Power Ltd., Hisar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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