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        <h1>Tribunal overturns Tax Officer's decision, citing procedural unfairness in assessment. Remanded for fresh review.</h1> <h3>Bombardier Transportation India Ltd. Versus Assistant Commissioner of Income-tax, Circle-3 (1), New Delhi</h3> The Tribunal allowed the appeal, citing a violation of natural justice in the assessment proceedings. The Transfer Pricing Officer's order was deemed ... TPA - Violation of principles of natural justice – Opportunity of being heard not provided to assessee – Very few time of only 4 days provided to assessee to prepare and submit the respose - Held that:- Though the assessment proceedings began in November, 2009, TPO issued show-cause notice to the assessee only in September 2010 directing it to submit details and supporting documents, which are voluminous and requires reasonable time for collecting and producing the same - the TPO issued the show cause notice on 20th September 2010, directing the assessee to submit the entire documents asked by him before 27th September 2010, by which the assessee only got 4 working days to comply the same - Since it was practically impossible to submit the entire documents, the assessee submitted whatever it could before the TPO who passed orders without considering the documents which ought to have been looked into by him provided sufficient time was granted to the assessee - the assessee filed all the relevant documents asked by the TPO before the DRP. The DRP has not considered the aforesaid evidences including the cost benefit analysis, the details of the service rendered by Canada HO, benefits derived, allocation keys and actual cost-allocation work wide to AE’s and other documents relevant to adjudicate the issues before it – thus, assessee rightly contended that sufficient opportunity was not given to the assessee to furnish the requisite details and documents to answer the queries raised by the TPO - At any rate 4 working days is insufficient to produce the voluminous documents necessary for answering the queries raised by the TPO along with supporting documents - the TPO’s order was vitiated for violation of natural justice and the DRP has also not gone into the evidence filed before it by the assessee – thus, the order is set aside and the matter is remitted back to the AO/TPO for fresh adjudication – Decided in favour of assessee. Issues:Violation of natural justice in assessment proceedingsAnalysis:The case involved the assessment of an assessee company engaged in manufacturing transportation solutions. The income declared was Rs. 70.050 crores, assessed income was Rs. 78.75 crores under sections 143(3)/144C, with a transfer pricing adjustment of Rs. 8.58 crores. The international transactions included import of raw materials, software services, administrative services, reimbursement of expenses, and write-off of balance. The Transfer Pricing Officer (TPO) accepted the value of all transactions except administration and intermediary services from Bombardier Group and Bombardier Switzerland.The appellant raised concerns regarding the violation of natural justice during the assessment proceedings. They argued that the authorities did not provide adequate time for submission of detailed information and documents. The TPO issued a show cause notice with a short deadline, allowing only 4 working days for compliance, which was insufficient for the voluminous data requested. The appellant submitted relevant documents before the Dispute Resolution Panel (DRP) due to the time constraints imposed by the TPO. However, the DRP did not consider the evidence submitted, including cost-benefit analysis and details of services rendered by associated entities. The appellant contended that the authorities failed to assess the significance and market value of the services provided by the associated entities.The Tribunal found merit in the appellant's argument, noting the lack of sufficient opportunity to provide necessary details and documents. The TPO's order was deemed flawed due to the violation of natural justice, and the DRP's failure to consider the evidence submitted. Consequently, the Tribunal set aside the orders of the authorities and remanded the matter for fresh adjudication. The Assessing Officer/TPO were directed to reconsider the evidence furnished by the appellant and provide a reasonable opportunity for submission.In conclusion, the appeal was allowed for statistical purposes, emphasizing the importance of upholding principles of natural justice in assessment proceedings.

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