IN THE ITAT CHENNAI BENCH

V. DURGA RAO, J.M. & & MANOJ KUMAR AGGARWAL, A.M.

Dy. CIT v. Saint-Gobain India (P) Ltd.

I.T.A. Nos. 581 & 585/Chny/2021

20 December, 2023

Appelant by: AR V Sreenivasan, Addl. CIT

Respondent by: R. Vijayaragahavan, Advocate & Saroj Kumar Parida, Advocate

V. Durga Rao, J.M.

The appeal in ITA No. 581/Chny/2021 filed by the Revenue is directed against the assessment order passed under section 143(3) read with section 92CA of the Income Tax Act, 1961 (Act in short) dated 28-2-2015 for the assessment year 2011-12 and the other appeal in ITA No. 585/Chny/2021 is directed against the order of the learned Commissioner of Income Tax (Appeals) 10, Chennai, dated 13-3-2020 for the assessment year 2011-12.

2. Both the appeals filed by the Revenue are delayed by 576 days and 522 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay in filing the appeals are condoned and admitted the appeals for adjudication.

3. First, we shall take the Appeal No. 581/Chny/2021 for adjudication. Ground No. 1 is general in nature and requires no adjudication.

4. Ground No. 2 relates to deletion of addition made under section 40(a)(i) of the Act. The learned Counsel for the assessee has submitted that the very same issue was subject matter in appeal before the Tribunal in earlier assessment year 2007-08 in [ITA No. 2394/Chny/2017 & Co. No. 188/Chny/2017, dt. 29-10-2018]. The issue has been remitted back to the Assessing Officer to examine MFN clause available in the protocol of Indo-Belgium DTAA as to whether the same shall override the specific provisions laid down under article 12 and decide the issue afresh in accordance with law and prayed that the same order may be followed for the year under consideration.