Michelin India Pvt. Ltd., Gurgaon Addl. CIT, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH ‘I-2’ : NEW DELHI)
(THROUGH VIDEO CONFERENCE)
BEFORE
SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER
and
SHRI KULDIP SINGH, JUDICIAL MEMBER
ITA No. 5774/Del./2014
A. Y. : 2009-10

M/s. Michelin India Pvt. Ltd. Vs. DCIT
(Formerly known as Michelin Circle-6(1)
India Tyres P. Ltd.)
3rd Floor, Orchid Business Park, New Delhi
Gurgaon

vs

DCIT
Circle-6(1)
New Delhi

Stay No. 288/Del/2020
(ITA No. 5774/Del./2014)

A. Y. : 2009-10
 

M/s. Michelin India Pvt. Ltd. Vs. DCIT
(Formerly known as Michelin Circle-6(1)
India Tyres P. Ltd.)
3rd Floor, Orchid Business Park, New Delhi
Gurgaon

vs

DCIT
Circle-6(1)
New Delhi

ITA No.6128/Del./2014
A.Y. : 2009-10

DCIT
Circle-6(1)
New Delhi

Vs.

M/s. Michelin India Tyres P. Ltd.
Circle-6(1) DLF Towers, Jasola District Center,
New Delhi New Delhi-110025

ITA No.3167/Del./2017
A.Y. : 2010-11

M/s. Michelin India P. Ltd. 
Orchid Business Park, 
Sector-48, Sohana Road Gurgaon

Vs. 

ACIT
Range-6
New Delhi

ITA No.3125/Del./2017
A.Y. : 2010-11

DCIT 
PAN : AADCM8454G
(APPELLANT) 
Vs. 

Michelin India P. Ltd.
Circle-16(2) 7th Floor, The Pinnacle
New Delhi Business Tower,
Faridabad
(RESPONDENT)

ASSESSEE BY : Shri Nageshwar Rao, Adv.
REVENUE BY : Shri Ajit Kr. Singh, CIT-DR
Date of Hearing : 08.12.2020
Date of Order : 24 .12.2020

O R D E R

PER KULDIP SINGH, JUDICIAL MEMBER

Since common question of facts and law is involved in all the aforesaid cross appeals, the same are taken up together for disposal by way of composite order to avoid repetition of discussion.

2. Appellant, M/s. Michelin India Pvt. Ltd. (hereinafter referred to as ‘taxpayer’) and Appellant, Dy. Commissioner of Income Tax, Circle 6(1) (herein after referred to as ‘revenue’) by filing the present cross appeals sought to set aside the impugned order dated 04.08.2014 and 07.11.2016 for A.Y. 2009-10 and 2010-11 respectively passed by Ld. CIT(A) challenging the order passed by AO in consonance with the orders passed by the ld. TPO under section 143 (3) read with section 144C of the Incometax Act, 1961 (for short ‘the Act’) on the grounds inter alia that :-

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