Appeal details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 5641 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
22-12-2021
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
J
Assessment Year
2011-2012
Appeal Filed On
25-08-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J" BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.Nos. 187 & 188/MUM/2021 [ARISING OUT OF ITA.No. 4845 & 4846/MUM/2017 (A.Y: 2010-11 & 2011-12)] M/s. USV Private Limited Arvind Vithal Gandhi Chowk BSD Marg, Govandi Mumbai-400088. PAN: AAACU1366N v. DCIT - Central Circle 5(1) 19th Floor, Air India Building Nariman Point Mumbai-400020 (Appellant) (Respondent) Assessee by : Shri Rajan Vora Department by : Shri Hoshang Date of Hearing : 03.12.2021 Date of Pronouncement : 23.12.2021 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through these Miscellaneous Applications assessee requested to admit the Miscellaneous Applications and adjudicate the additional MA.Nos. 187 & 188/MUM/2021 M/s USV Private Limited 2 ground pertaining to deduction of education cess on Income-tax as well as dividend distribution tax, which was admitted by the bench and not adjudicated in the ITAT order dated 05.03.2021. 2. At the time of hearing, Ld. AR of the assessee brought to our notice that assessee had filed two additional grounds of appeal for claiming deduction of education cess paid @3% on income tax vide letter dated 21.01.2020 and education cess paid @3% on dividend distribution tax paid u/s. 115-O of the Act vide letter dated 14.10.2020. He submitted that the Tribunal in its order dated 05.03.2021 has admitted and dealt with additional ground pertaining to education cess on Income-tax only. However, by inadvertent error the Tribunal has not adjudicated on second additional ground raised on payment of education cess on dividend distribution tax. 3. On the other hand, Ld. DR acknowledged that there is inadvertent mistake. 4. With regard to M.A. 188/Mum/2021, Ld. AR brought to our notice that in this assessment year also ITAT has admitted the two additional grounds raised by the assessee on education cess on Income-tax as well MA.Nos. 187 & 188/MUM/2021 M/s USV Private Limited 3 as dividend distribution tax but inadvertently both these additional grounds were not adjudicated by the bench, therefore he prayed that both these grounds be recalled for fresh adjudication. 5. On the other hand, Ld. DR accorded that both these grounds were not adjudicated by the Bench. 6. Considered the rival submissions and material placed on record, we observed that in the order passed by the Coordinate Bench on 05.03.2021 wherein the bench has admitted the additional ground of appeal for adjudication and inadvertently it failed to adjudicate the same. In the A.Y. 2010-11 the bench has not adjudicated the second additional ground of appeal which is on education cess paid @3% on dividend distribution tax. Since bench has not adjudicated this ground we deem it fit and proper to recall the matter to adjudicate only on this second additional ground of appeal. Therefore, we direct the Registry to post the case in due course before the regular bench to adjudicate only the above recalled additional ground. 7. With regard to A.Y. 2011-12 we observed that the bench has not adjudicated both the additional grounds of appeal after admitting for MA.Nos. 187 & 188/MUM/2021 M/s USV Private Limited 4 adjudication. Similar to the A.Y. 2010-11 we deem it fit and proper to recall this appeal to adjudicate only on two additional grounds raised by the assessee. Accordingly, we direct the Registry to pose the case in due course in regular bench. 8. In the result, both the Miscellaneous Applications filed by the assessee are allowed. Order pronounced on 23.12.2021 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board Sd/- Sd/- (VIKAS AWASTHY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 23/12/2021 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mum
