SWIRE PACIFIC OFFSHORE OPERATIONS PTE LTD, MUMBAI V. DDIT (IT) RG 2(1), MUMBAI

ITA 5649/MUM/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78841 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 19-05-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAURYA PRATAP
• Assessee Lawyers: A M PATEL
• Keywords: Rectification of order
• Section: 154; 143(3); 234B

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , , BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDICIAL MEM BER . / ITA NO. 5649 / MUM./201 2 ( / ASSESSMENT YEAR : 20 09 10 ) SWIRE PACIFIC OFFSHORE OPERATIONS PTE. LTD. 105, MAHINDER CAHMBERS WAMAN TUKARAM PATIL MARG CHEMBUR, MUMBAI 400 071 .. / APPELLANT V/S DY. DIRECTOR OF INCOME TAX (I.T) RANGE 2(1), MUMBAI .... / RESPONDENT ./ PERMANENT ACCOUNT NUMBER AAICS9632F / ASSESSEE BY : MS. A.M. PATEL / REVENUE BY : MR. MAURYA PRATAP / DATE OF HEARING 1 9 .0 5 .201 4 / DATE OF ORDE R 19.05.2014 / ORDER , / PER AMIT SHUKLA , J.M. THE AFORESAID APPEAL HA S BEEN PREFERRED BY THE ASSESSEE CHALLENGING THE I MPUGNED ORDER DATED 13 TH JUNE 2012 , PASSED BY HE LEARNED COMMISSIONER (APPEALS) XI, MUMBAI, FOR THE QUANTUM OF SWIRE PACIFIC OFFSHORE OPERATIONS PTE. LTD. 2 ASSESSMENT PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT' ) FOR THE ASSESSMENT YEAR 20 09 10. THE SOLE DISPUTE ARISIN G IN THIS APPEAL IS THAT THE LEARNED COMMISSIONER (APPEALS) HAS ERRED IN NOT DECIDING THE GROUNDS RELATING TO LEVY OF INTEREST UNDER SECTION 234B AND 234C OF THE ACT. 2 . AT THE OUTSET, THE LEARNED COUNSEL FOR T H E ASSESSEE SUBMITTED BEFORE US THAT THE ASSESSE E HAD FILED AN APPLICATION DATED 5 TH FEBRUARY 2013, FOR RECTIFICATION UNDER SECTION 154 BEFORE THE LEARNED COMMISSIONER (APPEALS) , AS THE GROUNDS RAISED BEFORE HIM WERE OMITTED TO BE DECIDED INADVERTENTLY. IN PURSUANCE TO SUCH AN APPLICATION, THE LEARNED C OMMISSIONER (APPEALS), VIDE ORDER DATED 21 ST MARCH 2013, HAS PASSED THE RECTIFICATION ORDER UNDER SECTION 154 THEREBY ADJUDICATING THE ISSUE RELATING TO CHARGEABILITY OF INTEREST UNDER SECTION 234 B AND 234C AND, THUS, THE PRESENT APPEAL HAS BEEN RENDERED I NFRUCTUOUS. A COPY OF THE SAID ORDER DATED 21 ST MARCH 2013, PASSED BY THE LEARNED COMMISSIONER (APPEALS) UNDER SECTION 154, HAS ALSO BEEN FILED. THE LEARNED DEPARTMENTAL REPRESENTATIVE ALSO AGREED THAT THE PRESENT APPEAL HAS BECOME INFRUCTUOUS IN THE WAKE OF SUBSEQUENT ORDER PASSED BY THE LEARNED COMMISSIONER (APPEALS). 3 . IN VIEW OF THE ADMITTED FACT THAT THE GROUNDS RELATING TO CHARGEABILITY OF INTEREST UNDER SECTION 234B AND 234C, HAS NOW BEEN DECIDED BY THE LEARNED COMMISSIONER (APPEALS), THEREFORE, THE GROUNDS RAISED BY THE ASSESSEE HAVE BECOME INFRUCTUOUS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE DISMISSED. SWIRE PACIFIC OFFSHORE OPERATIONS PTE. LTD. 3 4 . 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. 19 TH MAY 2014 ORDER PRONOUNCED IN THE OPEN COURT O N 19 TH MAY 2014 SD/ - SANJAY ARORA ACCOUNTANT MEMBER SD/ - AMIT SHUKLA JUDICIAL MEMBER MUMBAI, DATED : 19 TH MAY 20 14 / COPY OF THE ORDER FORWARDED TO : ( 1 ) / THE ASSESSEE ; ( 2 ) / THE REVENUE; ( 3 ) ( ) / THE CIT(A ) ; ( 4 ) / THE CIT, MUMBAI CITY CONCERNED ; ( 5 ) , , / THE DR, IT AT, MUMBAI ; ( 6 ) / GUARD FILE . / TRUE COPY / BY ORDER . / PRADEEP J. CHOWDHURY / SR. PRIVATE SECRETARY / / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI / / 19997 98 2000 01 / / / / / / / / / /