2014 (6) TMI 171

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....jit Dey, J.M. This appeal filed by the department is directed against the order dated 13/3/2013 of the Assessing Officer on the direction of the DRP passed u/s 143(3) read with section 92CA of the Act pertaining to the assessment year 2009-10. 2. The only effective ground raised by the department is as under:- "Whether the DRP is correct in law in granting relief to the assessee on the is....

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....putation made by the Assessing Officer in the draft assessment order, the assessee raised objection before the Dispute Resolution Panel (DRP). 4. The DRP after considering the submissions of the assessee in the light of ratio laid down in various judicial precedents directed the Assessing Officer to reduce telecommunication expenses both from the export turnover as well as total turnover while ....

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....mmunication expenses not only from export turnover but also from the total turnover for the purpose of computation of deduction u/s 10A of IT Act." 5. When the appeal was called for hearing, no one appeared on behalf of the assessee. Considering the nature of dispute, we proceed to decide the appeal ex parte qua the assessee after hearing the learned DR. 6. We have heard learned DR and perus....