DCIT CC-1(2), MUMBAI V. CIPLA LTD, MUMBAI

MA 177/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2771 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 28-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JISHAAN JAIN
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER MA No. 177/Mum/2022 (in ITA No. 1219/Mum/2018) (Assessment Year: 2010-11) DCIT, CC-1(2), 9 th Floor, Old CGO Bldg, MK Road, Mumbai- 400020. बनाम/ Vs. Cipla Ltd Cipla House, Peninsula Business Park, G.K.Marg, Lower Parel, Mumbai-400013. ᭭थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC1450B (अपीलाथᱮ /Appellant) .. (ᮧ᭜यथᱮ / Respondent) Revenue by : Shri Manoj Sinha.DR Assessee by : Shri Jishaan Jain & Shri Deep Chauhan.AR सुनवाई कᳱ तारीख / Date of Hearing 09/09/2022 घोषणा कᳱ तारीख /Date of Pronouncement 19 /09/2022 आदेश / O R D E R PER PAVAN KUMAR GADALE - JM: The revenue has filed the miscellaneous application (M.A) in ITA. No. 1219/Mum/2018 dated 20.09.2021 seeking recall of the Hon’ble Tribunal order. 2. At the time of hearing, the Ld.DR submitted that on the judicial decision relied, the revenue has filed an appeal against the order of the Hon’ble Tribunal In M/s Aristro Pharmaceuticals Pvt Ltd Vs ACIT before the MA No. 177/Mum/2022 Cipla Ltd, Mumbai. - 2 - Hon’ble High Court of Bombay and is pending. Further the Hon’ble Supreme Court in the case of Apex Laboratories Vs. DCIT LTU (135 taxmann.com 286 (SC) 2022) dated 20.02.2022 on the identical facts has upheld the disallowance u/sec37(1) of the Act and prayed for recalling the order of the Honble Tribunal dated20-09-2021. 3. Contra, the Ld. AR supported the order of the Hon’ble Tribunal and submitted that the Hon’ble Tribunal has passed the order on 20.09.2021 . 4. We heard the rival submissions and perused the material on record. The sole dispute of the revenue as envisaged by the Ld. DR that the order of the Honble Tribunal In M/s Aristro Pharmaceuticals Pvt Ltd Vs ACIT relied was not accepted by the revenue and further appeal U/sec260A of the Act was filed before the Hon’ble High Court of Bombay and is pending. Whereas, on the similar issue Hon’ble Supreme Court has passed the order in the case of Apex Laboratories (supra) on 22.02.2022. We find the Hon’ble Tribunal has relied on the Coordinate Bench decision in respect of allow ability of sales promotion expenses and passed the order. We MA No. 177/Mum/2022 Cipla Ltd, Mumbai. - 3 - find that the revenue has filed this Miscellaneous application on the ground that the revenue has filed appeal U/sec260A of the Act with the Honble High Court of Bombay on the judicial decision relied in the Tribunal order and also on the Hon’ble Supreme Court decision order passed on 22.02.2022.We find the provisions of section 254(2) of the Act are envisaged for rectification of mistake apparent from the record but not to review the order. Further, if the submissions of the Ld.DR are accepted, it amount to review of the order, which is not within the purview of Section 254(2) of the Act. Accordingly, we do not find merits in the miscellaneous application filed by the revenue and is dismissed. 5. In the result, the miscellaneous application filed by the revenue is dismissed. Order pronounced in the open court on 19.09.2022. Sd/- Sd/- (S RIFAUR RAHMAN) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 19 /09/2022. KRK, PS आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : MA No. 177/Mum/2022 Cipla Ltd, Mumbai. - 4 - 1. The Appellant 2. The Respondent. 3. The CIT(A) 4. Concerned CIT 5. AR, ITAT, Mumbai 6. Guard file. BY ORDER, //True Copy// 1. ( Asst. Registrar) ITAT, Mumbai 2. Other Member... on which the