JCIT(TDS)(OSD)-2(3), MUMBAI V. TATA COMMUNICATIONS LTD, MUMBAI

ITA 3949/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6059 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , E BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO. 3949/MUM/2018 FOR ASSESSMENT YEARS: 2008-09 THE JCIT(TDS)(OSD)-2(3), ROOM NO. 718, 7 TH FLOOR, SMT. K.G. MITTAL AYARVEDIC HOSPITAL BUILDING, CHARNI ROAD (WEST), MUMBAI-400002. VS M/S TATA COMMUNICATION LTD. VIDESH SANCHAR BHAVAN, MAHATMA GANDHI ROAD, FORT, MUMBAI-400001. PAN : AAACV2808C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMIT PRATAP SINGH ( DR) RESPONDENT BY : SHRI NILESH JOSHI (AR) DATE OF HEARING : 30/09/2019 DATE OF PRONOUNCEMENT : 01/10/2019 ORDER UNDER SECTION 254(1) O F INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS APPEAL BY REVENUE UNDER SECTION 253 OF INCOME TAX ACT IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-60, [CIT(A)], MUMBAI DATED 22.03.2018 FOR ASSESSMENT YE AR 2008-09. 2. AT THE OUTSET OF HEARING, THE LD. AUTHORIZED REPRES ENTATIVE (AR) OF THE ASSESSEE SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS ONLY RS. 46,96,840/-, WHICH IS BELOW THE MONETARY LIMIT OF RS.50,00,000/- PRESCRIBED BY CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 TH AUGUST 2019. THE LD. AR OF THE ASSESSEE FURTHER SUBMITS THAT ADMITTE DLY THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN RS. 50,00,000/-. THEREFORE, THE PRESENT APPEAL IS SQUARELY COVERED BY THE CBDT CIRCULAR NO. 17/2019 DATED 8 TH ITA NO. 3949 MUM 2018-M/S TATA COMMUNICATION LTD. 2 AUGUST 2019 AND IS LIABLE TO BE DISMISSED. THE LD A R FOR THE ASSESSEE FURTHER SUBMITS THAT DISPUTE IN THE PRESENT APPEAL RELATES TO SHORT DEDUCTION OF TAX (TDS) FOR QUARTER -4 (Q-4) FOR ASSESSMENT YEAR 2007 -08. AND AS PER THE STATEMENT DOWNLOADED FROM WEB-SITE OF INCOME TAX TH E NET PAYABLE AMOUNT (DEFAULT) BY THE ASSESSEE FOR RELEVANT PERIOD IS ON LY RS. 46,96,840/-. THE LD AR FOR THE ASSESSEE ALSO FILED COPY OF THE STATEMEN T DOWNLOADED FROM THE WEB-SITE OF REVENUE AND FURNISHED THE COPY TO LD DR FOR THE REVENUE. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTAT IVE (DR) FOR THE REVENUE AFTER GOING THROUGH THE GROUNDS OF APPEAL AND THE COPY OF THE STATEMENT DOWNLOADED FROM THE WEB-SITE OF REVENUE AND FURNISH ED BY LD AR FOR THE ASSESSEE, SUBMITTED THAT THOUGH THE TAX EFFECT INV OLVED IN THE PRESENT APPEAL IS LESS THAN THE MONETARY LIMIT OF TAX EFFECT FIXED BY CBDT IN A RECENT CIRCULAR, HOWEVER, THE REVENUE MAY BE GIVEN LIBERTY TO GET THE APPEAL REVIVED IN CASE AT THE LATER STAGE IT IS DISCOVERED THAT TH E TAX EFFECT INVOLVE IN THE PRESENT APPEAL IS MORE THAN THE PRESCRIBED LIMIT IN CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY 2018. 4. CONSIDERING THE SUBMISSIONS OF BOTH THE LD. REPRESE NTATIVES OF THE PARTIES, WE FIND THAT TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN THE MONETARY LIMIT OF RS. 50,00,000/- FIXED BY CBDT CIRCULAR NO. 17/2019 DATED 8 TH AUGUST 2019, THEREFORE, THE APPEAL OF REVENUE IS DI SMISSED BEING NOT MAINTAINABLE. HOWEVER, THE REVENUE IS GIVEN LIBERTY TO GET THE APPEAL REVIVED ITA NO. 3949 MUM 2018-M/S TATA COMMUNICATION LTD. 3 IN CASE, IF IT IS DISCOVERED THAT THE PRESENT APPEA L IS COVERED BY ANY EXCEPTION CLAUSE OF CBDT CIRCULAR NO.3/2018 DATED 11 TH JULY 2018. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N THIS 01/10/2019. SD/- SD/- (RAJESH KUMAR (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMB ER MUMBAI, DATE: 01.10.2019 SK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT BY ORDER ASSISTANT REGISTRAR IT AT MUMBAI