Sanmina-SCI India Private Limited, Kancheepuram V. DCIT Corporate Circle 6(1), CHENNAI

MA 141/CHNY/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0294 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-06-2024
• Assessment Year: misc
• Appeal Filed On: 20-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी मनोज कुमार अᮕवाल, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER िविवध यािचका सं / M.A. No.141/CHNY/2023 (arising in I.T.(TP)A. No. 23/CHNY/2018) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 Sanmina-SCI India Pvt. Ltd., OZ-1, SIPCOT Hi-tech SEZ, Oragadam, Sriperumbudur Taluk, Kancheepuram Dist. – 602 105. PAN : AAFCS 8737E v. The Deputy Commissioner of Income Tax , Corporate Circle-6(1), Chennai. (अपीलाथᱮ/Applicant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Applicant by : Shri R. Vijayaraghavan, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Smt. Gouthami Manivasagam, JCIT सुनवाई कᳱ तारीख/ Date of hearing : 09.08.2024 घोषणा कᳱ तारीख /Date of Pronouncement : 09.08.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: By way of this Miscellaneous Application, the assessee has requested for recalling of the Tribunal’s order and re-fixing the appeal as there is a mistake apparent from record has crept in the aforesaid order passed by the Tribunal in IT(TP)A No.23/CHNY/2018 dated 06.09.2023. 2. The ld.counsel for the assessee explained the factual decision that Tribunal while passing of the appeal has relied on the 2 M.A No.141/CHNY/2023 submissions filed by the respondent, Revenue dated 21.04.2023 and placed reliance on the ruling of the Hon’ble Supreme Court in the case of McKinsey Knowledge Centre India Pvt. Ltd., vs. PCIT reported in (2019) 102 taxmann.com 439 (SC). He stated that the Hon’ble Supreme Court in the case of McKinsey Knowledge Centre India Pvt. Ltd., supra dismissed the appeal of assessee challenging the order of High Court dated 09.08.2018 in relation to interest on outstanding receivables. However, the High Court vide order dated 16.04.2019 recalled the above order by admitting the review petition of the assessee and stated that the previous order only remanded back the order for fresh examination by ITAT in the light of the decision of Hon’ble Delhi High Court in the case of Kusum Healthcare Pvt. Ltd., in ITA No.765 of 2016 dated 25.04.2017. The ld.counsel stated that the SLP arising out of now recalled High Court order is infructuous because High court has recalled the above matter of Hon’ble Delhi High Court by admitting the review petition of the assessee. Hence, the order of Tribunal in assessee’s own case in IT(TP)A No.23/CHNY/2018 be recalled and be refixed for fresh hearing. The ld.counsel for the assessee drew our attention to the decision of Hon’ble Delhi High Court in Review Petition 359 & 360/2018 in ITA No.461 & 526 of 2017, order dated 16.04.2019 has allowed the review petition by observing in para 12 as under:- 3 M.A No.141/CHNY/2023 “12. For the above reasons, this Court is of the opinion that the main judgment contains errors apparent on the record. The review petition has to be and accordingly allowed; judgment dated 09.08.2018 is hereby recalled. The appeal is restored to original file of this Court and shall be heard on its merits.” 3. When this was confronted to ld. Senior DR, she could not controvert the above fact situation. 4. After hearing rival contentions and going through the facts of the case, we in the given facts and legal position, recall the order of the Tribunal as there is a mistake apparent from record in the order of Tribunal because the Tribunal has relied on the infructuous order and hence, mistake has crept in. Therefore, we recall the order and direct the Registry to fix this appeal for hearing on 09.09.2024. Both parties informed and therefore, separate notice is dispensed with. 5. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court at the time of hearing on 9 th August, 2024 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 9 th August, 2024 4 M.A No.141/CHNY/2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Applicant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ /CIT, Chennai 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF.