DCIT, NEW DELHI V. M/S. BUMI HIWAY INDIA PVT. LTD., NEW DELHI

MA 240/DEL/2021

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), New Delhi, as the applicant, and M/s. Bumi Hiway India Pvt. Ltd., New Delhi, as the respondent. The dispute centered on the disallowance of interest on working capital and bank charges claimed by the assessee for the Assessment Years 2010-11 and 2011-12. The Assessing Officer initially disallowed these claims, which were partially allowed by the CIT (A). Both parties appealed to the ITAT, which upheld the CIT (A)'s decision. The Revenue's miscellaneous applications sought a re-examination of the ITAT's earlier decision, arguing that the entire expenses should have been remanded for verification rather than just 50%. However, the tribunal dismissed the applications, citing consistency with its previous rulings and the absence of any new evidence or change in circumstances.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46987 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Other Referred Cases: ITA No.5871/Del/2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: SHASHI M. KAPILA
• Keywords: Rectification of order
• Section: 13

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER MA Nos.239 & 240/Del/2021 (in ITA No.3132 & 3131/DEL/2016) (Assessment Year : 2011-12 & 2010-11) DCIT, vs. M/s. Bumi Hiway India Pvt. Ltd., New Delhi. A-1/292, Phankha Road, Janakpuri, New Delhi. (PAN: AABCB5995M) (APPLICANT) (RESPONDENT) APPLICANT/REVENUE BY : Shri Sanjay Kumar, Sr. DR ASSESSEE BY : Ms. Shashi M. Kapila, Advocate Shri Pravesh Sharma, Advocate Shri Sidharth Kapila, Advocate Date of Hearing : 28.03.2025 Date of Order : 09.04.2025 O R D E R PER S. RIFAUR RAHMAN, AM : 1. DCIT, New Delhi (hereinafter referred to as ‘the Applicant’) by moving applications under section 254 (2) of the Income-tax Act, 1961 (for short ‘the Act’) in the aforesaid cases for Assessment Years 2010-11 & 2011-12 in ITA Nos.3131 & 3132/Del/2016 (order dated 12.05.2020) prayed for rectification of mistakes apparent form record in the aforesaid order. 2. At the time of hearing, ld. DR of the Revenue submitted that assessee has claimed interest on working capital and bank charges and same was 2 MA Nos.239 & 240/Del/2021 disallowed by the Assessing Officer. In appeal, ld. CIT (A) considered the submissions of the assessee and disallowed 50% of the charges claimed by the assessee. Aggrieved, both assessee and revenue filed the appeal before the ITAT and he brought to our notice para 13 & 15 of the order and submitted that on the issue of 50% relief granted by the ld. CIT (A), ITAT has dismissed the same. In this regard, he submitted that when the issue under consideration is remitted back to Assessing Officer to verify the claim of the assessee, the whole expenses should have been remanded rather than only to the extent of 50%. He prayed that the issue under consideration may be recalled and proper direction may be granted. 3. On the other hand, ld. AR of the assessee submitted that the issue under consideration is exactly similar to the issue raised by the Revenue in AY 2009-10 and the same was disposed off vide ITA No.5871/Del/2013 and the same order was followed by the ITAT in the current assessment year under consideration. The Revenue has accepted the decision in AY 2009-10, that being so, there is no mistake apparent on record as far as these two appeals are concerned, therefore, the misc. applications filed by the Revenue deserve to be dismissed. 4. Considered the rival submissions and material placed on record. We observed that the issue raised by the ld. DR of the Revenue are exactly similar to the 3 MA Nos.239 & 240/Del/2021 issue disposed off by the coordinate Bench in AY 2009-10 vide ITA No.5871/Del/2013. When the query was raised on the status of the OGE for AY 2009-10, it was submitted that no such order was passed at least it is not known to the ld. DR and it is also understood that Revenue has not filed any appeal against the order of ITAT in AY 2009-10. The above facts are on record and we observed that the coordinate Bench in AYs 2010-11 & 2011-12 followed the earlier decision of the coordinate Bench in AY 2009-10, therefore, the facts remain the same, there is no mistake apparent on record. Accordingly, the misc. Applications filed by the Revenue are dismissed. 5. In the result, both the misc. applications filed by the Revenue are dismissed. Order pronounced in the open court on this 9th day of April , 2025. Sd/- sd/- (SUDHIR KUMAR) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09.04.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "