9911796707
TMI Blog2023 (12) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... order, did not rule on the merits of the case for AYs 2007-08 to 2010-11. Revenue, in the instant appeals, has not proposed a question on merits, perhaps, having regard to the aforementioned judgment of the Supreme Court as well as the decision of the Tribunal on the narrow issue of limitation. Tribunal, in the instant case, had dismissed the appeal of the appellant/revenue on the ground of limitation for the AYs in issue, i.e., AYs 2008-09 and 2010-11.The reason given by the Tribunal for dismissal, on merits, was that the final assessment order was barred by limitation, as per Section 153 of the Income-tax Act Appellant s/revenue s plea that the provisions of Section 144C of the Act would come into play was repelled by the Tribunal for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23] and AY 2008-09 [ITA 709/2023]. 7. Via the instant appeals, the appellant/revenue seeks to assail the order dated 09.11.2020 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 8. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, fairly concedes that insofar as the merits of the case are concerned, the decision of the Supreme Court rendered concerning AY 2006-07, in the case of the respondent/assessee, holds the field. 8.1 Mr Bhatia, in this behalf, has drawn our attention to the following order passed by the Supreme Court in the case of Commissioner of Incometax (International Taxation) v. Travelport L.P. USA, [2023] 153 taxmann.com 176 (SC). Since the order of the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits, perhaps, having regard to the aforementioned judgment of the Supreme Court as well as the decision of the Tribunal on the narrow issue of limitation. 10.2 The Tribunal, in the instant case, had dismissed the appeal of the appellant/revenue on the ground of limitation for the AYs in issue, i.e., AYs 2008-09 and 2010-11. 10.3 The reason given by the Tribunal for dismissal, on merits, was that the final assessment order was barred by limitation, as per Section 153 of the Income-tax Act [in short, "Act"]. 10.4 Furthermore, the appellant's/revenue's plea that the provisions of Section 144C of the Act would come into play was repelled by the Tribunal for the reason that framing a draft assessment order was not required for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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