2024 (9) TMI 873

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....15 by the Income Tax Appellate Tribunal, 'A' Bench, Bangalore (for short the 'Tribunal') for assessment years 2007-08 to 2009-10 (Annexure-A). 2. This appeal was admitted on 5.12.2017 to examine the following substantial questions of law: "1) Whether the Tribunal was justified in law in not holding that the order passed under section 201 (1) and 201 (1A) of the Income Tax Act, 1961 for all the three Assessment years 2007-09, 2008-09 and 2009-10 are barred by limitation on the facts and circumstance of the case? 2) Whether the Tribunal was right in holding that payment made by the Appellant are fees for technical services and hence the Appellant should have deducted tax at source under section 195 of the Act, even though....

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....ioning the same, the assessee filed appeal before the Commissioner of Income Tax (Appeals)-12, Bengaluru. The appeal stood dismissed under order dated 15.12.2014. Against which, appeals before the Income Tax Appellate Tribunal 'A' Bench, Bangalore (for short 'ITAT') were filed in appeal IT(IT) A Nos. 11 to 13/Bang/2015. The appeals came to be dismissed under impugned order dated 12.8.2016. Challenging the said order, the assessee is before this Court. 5. Learned Senior Counsel would submit that the order passed under Section 201 (1) and 201 (1A) of the Act is barred by limitation. Learned Senior Counsel would submit that though the Section would specifically not prescribe any limitation for non residents or payment made to foreign firm/c....

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....l is admitted is as to, whether the order passed under Section 201 (1) and 201 (1A) of the Act is barred by limitation on the facts and circumstances of the present case. Admittedly, the transaction or payment made to MJR Consultancy Pvt. Ltd., based in Singapore relates to financial years 2006-07, 2007-08, 2008-09. Admittedly, under letter dated 31.1.2014 the appellant is asked to explain as to why the consultancy charges paid to foreign company shall not be treated as fees for technical service as per the provisions of Section 9 (1) (vii) of the Act. In pursuance to the said letter/show cause notice, order dated 6.3.2014 was passed under Section 201 (1) and 201 (1A) of the Act. The initiation of proceedings under letter dated 31.1.2014 or....