EY Global Services Ltd, London UK V. ACIT, Circle-1(2)(2) (International Taxation), New Delhi

MA 189/DEL/2022

AI Insights

The case involves EY Global Services Ltd., which filed Miscellaneous Applications seeking rectification of apparent mistakes in the ITAT's earlier order concerning assessment years 2010-11 and 2011-12. The Tribunal's original decision had relied on an AAR ruling that was later quashed by the Delhi High Court. The assessee argued that the ITAT's reliance on the AAR ruling constituted a mistake apparent from the record, as the High Court had already reversed this ruling before the ITAT's decision was made. The Departmental Representative did not dispute this proposition. Consequently, the ITAT acknowledged the error and recalled the order for fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121817 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 25-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER MA Nos.188 & 189/Del/2022 (Arising out of ITA Nos.7706 & 7707/DEL/2019 [Assessment Years: 2010-11 & 2011-12] EY Global Services Ltd., 6, More London Place, London SE1 2DA, United Kingdom Vs ACIT, Circle-1(2)(2), International Taxation, New Delhi PAN-AACCE3488K Assessee Revenue Assessee by Ms. Preeti Goel, CA Revenue by Sh. Jeetendra Chand, Sr. DR Date of Hearing 03.02.2023 Date of Pronouncement 07.02.2023 ORDER PER SHAMIM YAHYA, AM, By way of these Miscellaneous Applications, the assessee seeks rectification of apparent mistakes from the record in the order of the Tribunal in ITA No.7706/Del/2019 for AY 2010-11 and ITA No.7707/Del/2019 for AY 2011-12 in common order dated 26.05.2022. Concluding paragraph of the order dated 26.05.2022 read as under:- “11. Once it is clear that the Revenue authorities only followed the ruling of Hon’ble AAR in assessee’s own case, no fault can be found in their orders in appellate proceedings. No case has been made out that authorities below have not correctly followed the ruling of Hon’ble AAR. It is also not a case that Hon’ble High Court has reversed the order of the Hon’bla AAR. In this view of the matter, we do not find any infirmity in the order of ld. CIT(A), hence we uphold the same. This appeal filed the assessee stands dismissed.” 2 MA NOs.188 & 189/DEL/2022 2. By way of these miscellaneous applications, the assessee submits that in fact Hon’ble Delhi High Court vide order dated 09.12.2021 in Writ Petition No11967/2016, against AAR ruling relied upon by the ITAT had already disposed of in favour of the assessee. Thus, when the ITAT order was passed on 26.05.2022, Hon’ble Delhi High Court had already quashed the ruling of AAR, which was relied upon by the ITAT. Hence, it is submitted that a mistake apparent from the record has crept in the order of the Tribunal. 3. Per Contra, the Ld. DR did not dispute the above proposition. 4. Accordingly, upon careful consideration, we find ourselves in agreement that the AAR ruling relied upon by the ITAT, stood already reversed by Hon’ble Delhi High Court. Hence, it is a mistake apparent from the record which has crept in the order of the Tribunal. Therefore, the same is recalled for fresh adjudication. Registry is directed to fix the case on 27.02.2023 for hearing. Notice of hearing was announced to both parties in the open court. 5. In the result, these Miscellaneous Applications stand allowed. Order pronounced in the open court on 07 th February, 2023. Sd/- Sd/- [ASTHA CHANDRA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 07.02.2023. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi