ITO (IT)-4(1)(2), MUMBAI V. TATA STEEL LTD, MUMBAI

MA 56/MUM/2025

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The case involves the Income Tax Officer (IT) - 4(1)(2) as the applicant and Tata Steel Ltd. as the respondent. The Revenue filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, seeking recall of a previous order that had dismissed their appeal as infructuous. The original appeal concerned the non-deduction of TDS by Tata Steel Ltd. The Tribunal initially dismissed the Revenue's appeal following a decision in the assessee's favor, which challenged the jurisdiction of the Additional Commissioner of Income Tax. However, upon review, it was found that the Revenue's appeal addressed a different subject matter, leading to the recall of the order and restoration of the appeal for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783685 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2007-2008
• Appeal Filed On: 06-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAVIN SALUNKHE
• Assessee Lawyers: JASMINE A
• Keywords: TDS
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER MA No.56/MUM/2025 (Arising out of ITA No.225/MUM/2014) (Assessment Year : 2007–08) Income Tax Officer (IT) – 4(1)(2), Room No.631, 6th Floor, Kautilya Bhavan Building, Bandra Kurla Complex, Mumbai - 400051 ……………. Applicant (Original Appellant) v/s M/s. Tata Steel Ltd. 24, Bombay House, Homi Modi Street, Fort, Mumbai - 400001, PAN : AAACT2803M TAN : MUMT00249E …………….Respondent (Original Respondent) Assessee by : Ms. Jasmine A Revenue by : Shri Pravin Salunkhe, Sr. DR Date of Hearing – 31/10/2025 Date of Order – 03/11/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The Revenue has filed the present Miscellaneous Application under section 254(2) of the Income Tax Act, 1961 (“the Act”), seeking recall of the order dated 07.06.2024 passed by the coordinate bench of the Tribunal in the Revenue’s appeal being ITA No.225/Mum/2014, for the assessment year 2007-08. Printed from counselvise.com MA No.56/MUM/2025 (A.Ys. 2007-08) 2 2. By referring to the submission made in the present Miscellaneous Application, the learned Departmental Representative (“learned DR”) submitted that vide common order dated 07.06.2024, the co-ordinate bench of the Tribunal decided the assessee’s appeal being ITA No.8707/Mum/2011 and Revenue’s Appeal being ITA No.225/Mum/2014, for the assessment year 2007-08. The learned DR submitted that the assessee’s appeal being ITAT No.8707/Mum/2011 arose from the final assessment order dated 28.11.2011 passed under section 143(3) read with section 144C(13) of the Act, however, the Revenue’s Appeal being ITA No.225/Mum/2014 was filed against the order dated 28.10.2013 passed by the learned CIT(A) – 11, Mumbai, which in turn arose from the order dated 28.03.2008 passed under section 201 and section 201(1A) read with section 195 of the Act. Thus, the learned DR submitted that the Revenue’s Appeal being ITA No.225/Mum/2014 is on a different subject matter and therefore requires separate adjudication. Accordingly, the learned DR prayed that the order dated 07.06.2024 passed by the coordinate bench of the Tribunal in respect of Revenue’s Appeal being ITA No.225/Mum/2014 be recalled and appeal be listed for hearing on merits. 3. On the other hand, the learned counsel, appearing for the assessee, fairly agreed to the submission of the learned DR. 4. Having considered the submissions of both sides and perused the material available on record, we find that vide common order dated 07.06.2024, the co-ordinate bench of the Tribunal decided the Revenue’s appeal being ITA No.225/Mum/2014 and assessee’s appeal being ITA No.8707/Mum/2011, for the assessment year 2007-08. From the perusal of Printed from counselvise.com MA No.56/MUM/2025 (A.Ys. 2007-08) 3 the aforesaid order, we find that in its appeal, the assessee raised additional grounds challenging the jurisdiction of the Additional Commissioner of Income Tax in passing the assessment order under section 143(3) read with section 144C(13) of the Act, in absence of orders passed under section 120(4)(b) or section 127 of the Act. The co-ordinate bench, considering the submissions and decisions relied upon by both sides, allowed the additional ground raised by the assessee and held that the final assessment order passed under section 143(3) read with section 144C(13) of the Act by the Additional Commissioner of Income Tax is without jurisdiction, and accordingly, quashed the same. In view of the decision rendered in the assessee’s appeal, the coordinate bench further held the appeal filed by the Revenue to be infructuous and accordingly dismissed the same. 5. From the perusal of the record, we find merit in the submission of the learned DR that the Revenue’s Appeal, being ITA No.225/Mum/2014, stand on a different footing, as the same arose from the order passed under section 201 and 201(1A) read with section 195 of the Act. Accordingly, we are of the considered view that there is a mistake apparent from the record, as the grounds raised by the Revenue in its appeal on the issue of non-deduction of TDS were not adjudicated. Accordingly, the order dated 07.06.2024 passed by the coordinate bench of the Tribunal is recalled, limited to the Revenue’s appeal being ITA No.225/Mum/2014 for the assessment year 2007-08, and the Revenue’s appeal is restored for hearing on merits. The Registry is directed to list the Revenue’s Appeal being ITA No.225/Mum/2014 for hearing on merits in due course after issuing notice to the parties. Printed from counselvise.com MA No.56/MUM/2025 (A.Ys. 2007-08) 4 6. In the result, the present Miscellaneous Application by the Revenue is allowed. Order pronounced in the open Court on 03/11/2025 Sd/- VIKRAM SINGH YADAV ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 03/11/2025 Prabhat Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. Copy By Order Assistant Registrar ITAT, Mumbai Printed from counselvise.com "