2024 (1) TMI 1405

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.... The only issue arising in these appeals is relating to existence or otherwise of a Permanent Establishment (PE) of the assessee in India. 4. We have considered rival submissions and perused the material available on record. It is an agreed position before us that the assessee is squarely covered by the decision of the Coordinate Bench of the Tribunal in its own case as well as in case of another group entity. In the aforesaid context, following orders of the co-ordinate Bench have been placed before us (i) GE Energy Parts Inc. & Anr. Vs ACIT in ITA No.2033/Del/2022 & Ors dated 25.07.2023. (ii) GE Global Parts & Products GmbH vs ACIT in ITA NO.736/Del/2023, dated 29.11.2023. 5. Having perused the material on record, we find, while c....

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.... assessment years. It is observed, while deciding identical issue in case of Nuovo Pignone International SRL Vs. DCIT (supra) involving identical facts, the Coordinate Bench has held as under: "10. We have considered rival submissions and perused materials on record. We have also applied our mind to the judicial precedents cited before us. The short issue arising for consideration is whether the assessee had a PE, either fixed place PE or dependent agent PE, in India during the year under consideration. No doubt, the past assessment history of the assessee reveals that existence of PE in India was upheld by the Tribunal and Hon'ble jurisdictional High Court in assessment years 2002-03 to 2006-07 and 2008-09. Perusal of facts on record in....

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....ed assessment year. 12. This is clearly evident from the submissions made and documents filed before the departmental authorities. Despite such submissions and evidences produced by the assessee, the departmental authorities have remained oblivious to such facts and materials brought on record and proceeded to conclude existence of PE merely relying upon the past orders passed by them and higher appellate authorities. It is trite law, the existence or otherwise of PE has to be determined on year to year basis, as the existence of PE has to be decided based on the definition of PE in the relevant tax treaty. Merely because in one year, the assessee had a PE in India, that by itself cannot lead to the conclusion that the assessee must be h....

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....ith the issue of reopening of assessment based on information received from third party, observed, though such information can form basis for an examination/investigation by the Assessing Officer, but the decision to reopen the assessment has to be of the Assessing Officer and not of the third party. The Assessing Officer cannot merely do a cut and paste job for reopening the assessment without independent application of mind or verification or investigation. The aforesaid ratio laid down by Hon'ble jurisdictional High court squarely applies to the facts of the present appeal, as the departmental authorities have merely followed the decision taken by them and higher appellate authorities in assessee's cases in past assessment years without ....