DCIT 2 (3), MUMBAI V. TATA SONS LTD, MUMBAI

ITA 3850/MUM/2014

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1169 (ITAT-MUMBAI)
• Duration Of Justice: 8 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1990-1991
• Appeal Filed On: 28-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AASTHA SHAH
• Keywords: Opportunity of being heard; Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 3850/MUM/2014 (A.Y: 1990-91) DCIT -2(3) Room No. 552, 5th Floor Aayakar Bhavan, M.K. Road Mumbai - 400020 v. M/s. Tata Sons Limited Bombay House 24, Homi Modi Street Fort, Mumbai - 400001 PAN: AAACT4060A (Appellant) (Respondent) Assessee by : Ms. Aarti Vissanji & Ms. Aastha Shah Department by : Shri B.K. Bagchi Date of Hearing : 02.06.2022 Date of Pronouncement : 30.06.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals)–6, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 04.02.2014 for the A.Y. 1990-1991. 2. Revenue has raised following grounds in its appeal: - “1. The order of the CIT(A) is opposed to law and facts of the case." 2. "On the facts and in the circumstances of the case and in law, the Ld. CIT (Appeal) has erred in directing the A.O to grant the 2 ITA NO. 3850/MUM/2014 (A.Y: 1990-91) M/s. Tata Sons Limited double taxation relief to the assessee at Rs.1.00.49,042/- without appreciating that DIT relief can only be granted when the income taxed by foreign authority is included in the total income of the assessee. However, in the present case foreign income is not included in total income 3. For these and other grounds that may be urged at the time of hearing, the decision of the CIT(A) may be set aside and that of the AO be restored. 3. Before us, at the time of hearing, assessee filed petition along with additional evidences and prayed for admission of additional evidences. Ld.AR submitted that these additional evidences go to the root of the matter, the same may be admitted and remitted the same to the file of the Assessing Officer for examination. 4. Ld. DR has no serious objections in sending back the matter to the file of the assessing officer. 5. We have heard the submissions and perused the orders of the authorities below. On a perusal of the additional evidences furnished before us, we are of the view that these evidences go to the root of the matter, accordingly the same are admitted. These evidences have to be examined by the Assessing Officer as these evidences were not available for verification at the time of assessment. Thus, we restore all these additional evidences and the issue in hand to the file of the Assessing Officer for denovo adjudication in accordance with law. The assessee may 3 ITA NO. 3850/MUM/2014 (A.Y: 1990-91) M/s. Tata Sons Limited file all these evidences before the assessing officer to substantiate its claim. Needless to say that the assessee shall cooperate with the assessment proceedings before the Assessing Officer and the Assessing Officer shall provide adequate opportunity of being heard to the assessee. 6. In the result, appeal of the Revenue is allowed for statistical purpose. Order pronounced in the open court on 30 th June, 2022. Sd/- Sd/- (ABY T. VARKEY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 30.06.2022 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Assessee 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum