ACIT 15(1)(2), MUMBAI V. CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD, MUMBAI

ITA 7604/MUM/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3765 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2019
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 28-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: TDS
• Section: 40(a)(ia)

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE HONBLE SHRI SANDEEP GOSAIN, JM & HONBLE SHRI N. K. PRADHAN, AM ./ I.T.A. NO .7604 /MUM/2016 ( / ASSESSMENT YEAR: 2012 - 13 ) ACIT 15(1)(2 ) 4 TH FLOOR, ROOM NO. 483A , AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 / VS. M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. CRISIL HOUSE, CENTRAL AVENUE, HIRANANDANI BUSINESS PARK, POWAI, MUMBAI - 400 076 ./ ./ PAN/GIR NO. A A BCC4655M ( / APPELLANT ) : ( / RESPONDENT ) & ./ I.T.A. NO .3495/MUM/2017 ( / ASSESSMENT YEAR: 2011 - 12 ) ACIT 15(1)(2) 4 TH FLOOR, ROOM NO. 483A, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 / VS. M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. CRISIL HOUSE, CENTRAL AVENUE, HIRANANDANI BUSINESS PARK, POWAI, MUMBAI - 400 076 ./ ./ PAN/GIR NO. AABCC4655M ( / APPELLANT ) : ( / RESPONDENT ) 2 I.T.A. NO. 7604 /MUM/2016 & ITA NO. 3495/MUM/2017 M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. / APPELLANT BY : SHRI ABI RAMA KARTHIKEYAN , DR / RESPONDENTBY : SHRI ALISAGAR RAMPURWALA , AR / DATE OF HEARING : 12 /02 /201 9 / DATE OF PRONOUNCEMENT : 12/02/2019 / O R D E R PER SANDEEP GOSAIN, JUDICIAL MEMBER : THE P RESENT TWO A PPEAL S HAVE BEEN FILED BY THE REVENUE ARE AGAINST THE ORDER OF COMMISS I ONER OF INCOME TAX (APPEALS) - 24, MUMBAI DATED 18.10 .16 & 22.02.17 FOR AY 2012 - 13 & 2011 - 12 RESPECTIVELY. 2. SINCE, THE FACTS RAISED IN BOTH THE APPEALS FILED THE REVENUE ARE IDENTICAL, THEREFORE FOR THE SAKE OF CONVENIENCE; THEY ARE CLUBBED, HEARD AND DISPOSED OF BY THIS CONSOLIDATED ORDER. 3. FIRST OF ALL WE TAKE UP APPEAL IN IT A NO. 7604 /MUM /201 6 FILED BY REVENUE FOR AY 2012 - 13. 4 . THE SOLITARY CONTESTED GROUND RAISED BY THE REVENUE RELATES TO CHALLENGING THE ORDER OF LD. CIT(A) IN DELETING THE ADDITIONS 3 I.T.A. NO. 7604 /MUM/2016 & ITA NO. 3495/MUM/2017 M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. MADE BY AO U/S 40(A)(IA) ON ACCOUNT NON - DEDUCTION OF TDS ON EXPENSES REIMBURSED BY THE ASSESSEE TO ITS PARENT COMPANY - CRISIL LTD. 5 . LD. AR APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED BEFORE US THAT THIS GROUND IS COVERED BY THE ORDER OF HONBLE ITAT IN ITA NO. 6207/MUM/13 (FOR AY 2008 - 09 ) , WHICH WAS FOLLOWED IN ITA NO. 785/MUM/14 (FOR AY 2010 - 11) IN ASSESSEES OWN CASE, WHEREIN THE I DENTICAL GROUND RAISED IN THE PRESENT APPEAL HAS ALREADY BEEN DECIDED AND MATTER HAS BEEN RESTORED BACK TO THE FILE OF AO FOR FRESH EXAMINATION OF THE CLAIM OF THE ASSESSEE. 6 . ON THE OTHER HAND, LD. DR FAIRLY AGREED TO THE CONTENTION OF LD. AR THAT THE ISSUE IS COVERED IN FAVOUR OF ASSESSEE. 7 . WE HAVE HEARD COUNSELS FOR BOTH THE PARTIES AND WE HAVE ALSO PERUSED THE MATERIAL PLACED ON RECORD AS WELL AS THE ORDERS PASSED BY REVENUE AUTHORITIES. WE FIND THAT THE IDENTICAL GROUND HAS ALREADY BEEN DECIDED BY THE COORDINATE BENCH OF HONBLE 4 I.T.A. NO. 7604 /MUM/2016 & ITA NO. 3495/MUM/2017 M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. ITAT IN ITA NO. 6207/MUM/13 (FOR AY 2008 - 09 ) , WHICH WAS FOLLOWED IN ITA NO. 785/MUM/14 (FOR AY 2010 - 11) IN ASSESSEES OWN CASE . THE OPERATIVE PORTION OF THE ORDER OF HONBLE ITAT PASSED IN ITA NO . 6207/MUM/13 (FOR AY 2008 - 09 ) IS CONTAINED IN PARA NO. 3.2 OF ITS ORDER AND THE SAME IS REPRODUCED BELOW: - 3.2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE BRAKE UP OF REIMBURSEMENT OF EXPENSES IS AVAILABLE AT TABLE - A (P AGE - 185) OF THE PAPER BOOK, WHICH INCLUDES ADVERTISEMENT EXPENSES, EQUIPMENT HIRE CHARGES, EQUIPMENT MAINTENANCE CHARGES (ADMIN), EQUIPMENT MAINTENANCE (IT), PROFESSIONAL FEE, PROFESSIONAL FEES (FEE INCLUDES OPE, RENT, ORS, RENT (STAFF), OTHER REPAIR AND M AINTENANCE, REPAIR AND MAINTENANCE (BUILDING). IF THE NATURE AND THE EXTENT OF THESE EXPENSES/CLAIMS ARE ANALYZED, IN OUR VIEW, MERELY A HUTCH POUCH HAS BEEN MADE BY THE ASSESSEE IN ITS CLAIM AND FACTUALLY THE CLAIM IS NOT CLEAR, THEREFORE, THIS ISSUE IS S ENT TO THE FILE OF THE ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSESSEE AT LENGTH IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER IS ALSO DIRECTED TO EXAMINE SUCH CLAIM IN HOLDING COMPANY/ASSESSEE. THE ASSESSEES ARE DIRECTED TO 5 I.T.A. NO. 7604 /MUM/2016 & ITA NO. 3495/MUM/2017 M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. PRODUCE THE DETAILS OF T HE CLAIM FOR THE EXAMINATION/VERIFICATION BY THE LD. ASSESSING OFFICER. THUS, THIS GROUND OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THUS, THE APPEAL OF THE ASSESSEE PARTLY ALLOWED FOR STATISTICAL PURPOSES. 8 . AFTER HAVING GONE THROUGH THE FACTS OF THE PRESENT CASE AS WELL AS CONSIDERING THE ORDERS PASSED BY REVENUE AUTHORITIES AND HONBLE ITAT AS MENTIONED ABOVE IN ASSESSEES OWN CASE , WE FIND THAT THE IDENTICAL ISSUE HAS ALREADY BEEN DECIDED BY THE HONBLE ITAT IN ITA NO. 6207/MUM/13 (FOR AY 2008 - 09 ) , WHICH WAS FOLLOWED IN ITA NO. 785/MUM/14 (FOR AY 2010 - 11) IN ASSESSEES OWN CASE. T HEREFORE , RESPECTFULLY FOLLOWING THE DECISION OF THE COORDINATE BENCH OF HONBLE ITAT AND IN ORDER TO MAINTAIN JUDICIAL CONSISTENCY , WE APPLY THE SAME FINDINGS IN THE PRESENT CASE WHICH ARE APPLICABLE MUTATIS MUTANDIS IN THE PRESENT CASE. 9 . WHILE ARRIVING AT THE AFORESAID DECISION, WE ARE GUIDED BY THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF RADHASWAMY SATSANG VRS. CIT (1992) 193 ITR 321 (SC) THAT 6 I.T.A. NO. 7604 /MUM/2016 & ITA NO. 3495/MUM/2017 M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. RUL E OF CONSISTENCY NEEDS TO BE FOLLOWED. THUS THE ABOVE GROUND RAISED BY THE ASSESSEE STANDS PARTLY A LLOWED FOR STATISTICAL PURPOSES . WE ORDER ACCORDINGLY. N OW WE TAKE UP ITA NO. 3495/MUM/2017 FILED BY REVENUE . 1 0 . SINCE WE HAVE ALREADY DE CIDED THE APPEAL FIL ED BY REVENUE IN ITA NO. 7604 /MUM/2016 AND PARTLY ALLOWED THE SAME FOR STATISTICAL PURPOSES . THEREFORE FOLLOWING OUR OWN DECISION IN ITA NO. 7604 /MUM/2016 , WE APPLY THE SAME FINDINGS IN ORDER TO MAINTAIN JUDICIAL CONSISTENCY WHICH IS APPLICABLE MUTATIS M UTANDIS IN THE PRESENT APPEAL OF THE REVENUE . 11 . IN THE NET RESULT , BOTH THE APPEAL S FILED BY THE REVENUE STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES WITH NO ORDER AS TO COST . ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH FEB , 20 1 9 SD/ - SD/ - ( N. K. PRADHAN ) (SANDEEP GOSAIN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 12 .02 .201 9 SR.PS . DHANANJAY 7 I.T.A. NO. 7604 /MUM/2016 & ITA NO. 3495/MUM/2017 M/S CRISIL RISK & INFRASTRUCTURE SOLUTIONS LTD. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI