ACIT CIRCLE 1(3) (1), MUMBAI V. TATA COMMUNICATIONS LTD( FORMERLY KNOWN AS VIDESH SANCHAR NIGAM LTD), MUMBAI

MA 137/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9220 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 21-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R IYE NGAR
• Assessee Lawyers: JAHANGIR D MISTRI
• Section: 43; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , J BENCH MUMBAI BEFORE : SHRI MAHAVIR SINGH, VICE PRESIDENT & M.BALAGANESH, A CCOUNTANT MEMBER MA NO. 137/MUM/2021 (ARISING OUT OF ITA NO. 8768/ MUM/ 20 10 ( ASSESSMENT YEAR : 2006 - 07 ) ACIT CIRCLE 1(2)(1) MUMBAI R.NO.540, AAYAKAR BHAVAN M.K.ROAD, MUMBAI MAHARASHTRA 400 020 VS. M/S. TATA COMMUNICATIONS LTD., (FORMERLY KNOWN AS VIDESH SANCHAR NIGAM LTD.) M.G. ROAD, FORT MUMBAI 400 001 PAN/GIR NO. AAACV2808C (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI S.R.IYE NGAR ASSESSEE BY SHRI JAHANGIR D.MISTRI DATE OF HEARING 0 6 /0 8 /2021 DATE OF PRONOUNCEMENT 06 / 08 /202 1 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE REVENUE SEEKS TO RECALL THE ORDER PASSE D BY THIS TRIBUNAL IN ITA NO.8765/MUM/2010 FOR A.Y.2006 - 07 DATED 24/12/2019. IN THE SAID MISCELLANEOUS APPLICATION, THE REVENUE HAD MENTIONED THAT THIS TRIBUNAL HAD QUASHED THE ASSESSMENT ORDER PASSED BY THE ADDL. COMMISSIONER OF INCOME TAX, RANGE - 1(3), MU MBAI ON THE TECHNICAL GROUND STATING THAT NO ORDER UNDER SUB - SECTION ( 1 ) AND ( 2 ) OF SECTION 120 OF THE ACT OF THE LD. COMMISSIONER OF INCOME TAX EXERCISING ITS POWER U/S.127(1) OF THE ACT ASSIGNING THE CASES TO THE ADDITIONAL COMMISSIONER OF INCOME TAX, RA NGE - 1 (3), MUMBAI FOR PASSING M A NO . 137/MUM/2021 M/S. TATA COMMUNICATIONS LIMITED 2 THE ASSESSMENT ORDER, WAS FOUND ON RECORD. IT WAS SUBMITTED BY THE REVENUE THAT LATER ON GOING THROUGH THE OLD MISCELLANEOUS RECORDS, AN ORDER OF THE COMMISSIONER ASSIGNING CASES TO ADDL. CIT DATED 09/07/2008 HAS BEEN FOUND FO R COMPLETION OF ASSESSMENT FOR THE A.Y.2006 - 07. ON THIS GROUND, THE REVENUE HAD PLEADED RECALLING OF THIS APPEAL POINTING THE SAME TO BE A MISTAKE APPARENT ON RECORD. THE REVEN UE HAS ALSO PLACED THE SAID ORDER DATED 09/07/2008 PASSED BY THE LD. COMMISSIONE R OF INCOME TAX - 1 MUMBAI ON RECORD ALONG WITH MISCELLANEOUS APPLICATION. BUT ON PERUSAL OF THE APPEAL FOLDER, WE FIND THAT THE SAID ORDER OF THE LD. COMMISSIONER OF INCOME TAX DATED 09/07/2008 WAS ALREADY FILED BY THE LD. DR DURING THE COURSE OF ORIGINAL A PPELLATE PROCEEDINGS BEFORE THIS TRIBUNAL ON 22/03/2018 VIDE LETTER DATED 21/03/2018 AND THE SAID ORDER HAS ALREADY BEEN CONSIDERED BY THIS TRIBUNAL IN PARA 9.5 AT PAGE 43 OF ITS ORDER DATED 24/12/2019 FOR THE A.Y.2006 - 07. WHEN THIS WAS POINTED OUT TO THE LD. DR, HE FAIRLY AGREED WITH THE CONTENTION OF THE LD. AR. HENCE, WE HOLD THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY THIS TRIBUNAL AS POINTED OUT BY THE REVENUE IN ITS MISCELLANEOUS APPLICATION. ACCORDINGLY, THE MISCELLANEOUS APPLICATION OF THE REVEN UE IS DISMISSED. 2. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 / 08 /202 1 . SD / - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) VICE PRESIDENT ACCOUNTA NT MEMBER MUMBAI ; DATED 06 / 08 / 2021 KARUNA , SR.PS M A NO . 137/MUM/2021 M/S. TATA COMMUNICATIONS LIMITED 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//