Nokia India Pvt. Ltd.,, v. ITO, Ward-13(3),,

ITA 2781/DEL/2004 | 2000-2001
Pronouncement Date: 22-09-2011 | Result: Partly Allowed

Appeal Details

RSA Number 278120114 RSA 2004
Bench Delhi
Appeal Number ITA 2781/DEL/2004
Duration Of Justice 7 year(s) 3 month(s) 15 day(s)
Appellant Nokia India Pvt. Ltd.,,
Respondent ITO, Ward-13(3),,
Appeal Type Income Tax Appeal
Pronouncement Date 22-09-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted C
Tribunal Order Date 22-09-2011
Assessment Year 2000-2001
Appeal Filed On 07-06-2004
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI K.G. BANSAL ITA NOS. 2781 & 5151/DEL/2004 ASSTT. YR: 2000-01 & 2001-02 M/S NOKIA INDIA PVT. LTD. VS. INCOME-TAX OFFICE R (FORMERLY NOKIA INDIA LTD.) WARD 13(3) NEW DELH I. COMMERCIAL PLAZA RADISON COMPLEX NATIONAL HIGHWAY-8 MAHIPALPUR NEW DELHI. ITA NOS. 2897 & 5411/DEL/2004 ASSTT. YR: 2000-01 & 2001-02 INCOME-TAX OFFICER VS. M/S NOKIA INDIA PVT. LTD. WARD 13(3) NEW DELHI. MAHIPALPUR NEW DELHI. (APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SHRI SALIL KAPUR ADV. REVENUE BY : MS. Y. KAKKAR SR. DR O R D E R PER R.P. TOLANI J.M : THESE CROSS APPEALS FOR A.Y. 2000-01 AND 2001-02 HA VE BEEN LISTED FOR HEARING BY THE REGISTRY CONSEQUENT TO THE CONSOLIDA TED ORDER DATED 14-7- 2009 OF THE HONBLE DELHI HIGH COURT SETTING ASID E TO ITAT THE GROUNDS RELATING TO (I) NON-ALLOWANCE OF MARKETING EXPENDITURE NAMED AS COM MERCIAL GIFTS INCURRED ON ACCOUNT OF CELLULAR PHONES/ HANDS ETS ISSUED TO DEALERS AND EMPLOYEES; (II) WITHOUT PREJUDICE TO ALLOW DEPRECIATION @ 35% THER EON; AND (III) MARKETING EXPENDITURE (TREATED AS PRODUCTS FOR OWN USE) INCURRED BY THE ASSESSEE IN RESPECT OF CELLULAR PHONES/ HAND SETS ISSUED TO DEALERS AND AFTER MARKETING SERVICE CENTERS (AMSC) WHICH WERE RAISED BY WAY OF GROUND NOS. 3 4 & 5 IN APPEAL FOR A.Y. 2000-01 AND GROUND NOS. 4 & 5 FOR A.Y. 2001-02. 2. BOTH THE PARTIES AGREED THAT SINCE THE ISSUES IN QUESTION REQUIRE FURTHER INVESTIGATION OF FACTS WHICH ARE NOT EMERGENT FROM THE RECORD IT WILL BE DESIRABLE THAT THESE ISSUES ARE SET ASIDE BACK TO T HE FILE OF AO TO DECIDE THE SAME AFRESH. 3. WE FIND MERIT IN THE PROPOSITION AND SET ASIDE THESE ISSUES BACK TO AO WHO WILL VERIFY THE RELEVANT FACTS ABOUT THE CE LLULAR PHONES/ HANDSETS AND DECIDE THEM AFRESH AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 4. IN VIEW THEREOF GROUND NOS. 3 4 & 5 RAISED BY T HE ASSESSEE IN A.Y. 2000-01 AND GROUND NO. 4 RAISED BY THE ASSESSEE IN A.Y. 2001-02 ON THE ABOVE ISSUES ARE RESTORED BACK TO THE FILE OF AO TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW AS MENTIONED ABOVE. IT MAY BE PERTINENT TO MENTION THAT ASSESSEES GROUND NO. 5 IN A.Y. 2001-02 IS BEI NG DEALT SEPARATELY BY THE ORDER OF EVEN DATE IN M.A. NO. 391/DEL/09IT MAY BE FURTHER ADDED THAT THERE WILL BE NO EFFECT ON THE OUTCOME OF TWO REVENUES A PPEALS INASMUCH AS THE CIT(A) HAVING CONFIRMED AOS ORDER THESE ISSUES WE RE NOT RAISED BY THE DEPARTMENT. 5. IN VIEW OF OUR FINDINGS THE RESULT OF THE CROS S-APPEALS FILED BY THE ASSESSEE AS WELL AS THE REVENUE WILL NOW BE AS UNDE R: FOR A.Y. 2000-01 - PARA 22: IN THE RESULT ASSESSEES APPEAL IS PART LY ALLOWED FOR STATISTICAL PURPOSES AND REVENUES APPE AL IS DISMISSED. FOR A.Y. 2001-02 - PARA 29: IN THE RESULT ASSESSEES APPEAL IS PART LY ALLOWED FOR STATISTICAL PURPOSES AND REVENUES APPE AL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 22-09-2011. SD/- SD/- (K.G. BANSAL ) ( R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22-09-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR