DCIT 1(1)(2), V. HINDUSTAN LEVER LTD,

MA 197/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4124 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 1993-1994
• Appeal Filed On: 28-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J , MUMBAI BEFORE SHRI D. KARUNAKARA RAO , ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDICIAL MEMBER MA NO S . 197 & 198 /M/2015 (ARISING OUT OF ITA NO. 5579 & 5331 /M/ 1998 DATE OF DECISION: 21.08.2013 ) ASSESSM ENT YEAR: 1993 - 94 DCIT SPECIAL RANGE - 31, AAYAKAR BHAVAN, MUMBAI 400 020 VS. M/S. HINDUSTAN LEVER HOUSE, 165/166, BACKBAY RECLAMATION, MUMBAI 20 PAN NO. - (APPELLANT) (RESPONDENT) PRESENT FOR: ASSE SSEE BY : SHRI PERCY PARDIWALLA, A.R. REVENUE BY : SHRI ASHISH K. HELIWAL, D.R. DATE OF HEARING : 18.03 .2016 DATE OF PRONOUNCEMENT : 18.03 .2016 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN MOVE D BY THE REVENUE STATING THAT AN ERROR APPARENT ON RECORD HAS OCCURRED IN THE COMMON ORDER DATED 21.08.13 PASSED IN ITA NO.5579/M/1998 AND ITA NO.5331/M/1998. 2. THE LD. D.R. HAS INVITED OUR ATTENTION TO PARA 13 OF THE SAID ORDER TO STATE THAT VIDE THIS PARA , THE TRIBUNAL HAS RESTORED THE ISSUE RELATING TO THE DISALLOWANCE UNDER SECTION 40 ( A)(I ) OF THE ACT IN RELATION TO THE PAYMENTS MADE FOR ADVERTISEMENT OF OVERSEAS SATELLITE TELEVISION. THE TRIBUNAL HAS RESTORED THE ISSUE BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT (A)] OBSERVING THAT THE LD. CIT(A) HAS NOT ADJUDICATED/GIVEN FINDING IN RESPECT OF THE SUBMISSIONS OF THE ASSESSEE. THE LD. D.R. HAS POINTED OUT THAT THE TRIBUNAL HAS OBSERVED THAT T HE LD. CIT(A) HAS NOT CONSIDERED THE FACT THAT THE PROVISIONS OF SECTION 195 AND SECTION 40(A)(I) OF THE ACT ARE APPLICABLE ONLY TO AMOUNTS WHICH ARE PAYABLE TO NON - MA NO.197/M/2015 & MA NO.198/M/2015 M/S. HINDUSTAN LEVE R HOUSE 2 RESIDENT. THE CONTENTION OF THE LD. D.R. IS THAT THE TRIBUNAL SHOULD HAVE WRITTEN THE WORD PAID OR PAYABLE IN THIS RESPECT. IT HAS THEREFORE BEEN CONTENDED THAT AN ERROR APPARENT ON RECORD HAS OCCURRED IN THE ORDER OF THE TRIBUNAL WHILE RESTORING THE MATTER TO THE FILE OF THE LD. CIT(A). 3. AFTER CONSIDERING THE ABOVE CONTENTIONS OF THE L D. D.R. AND GOING THROUGH THE PARA 13 OF THE ORDER DATED 21.08.13, WE DO NOT FIND ANY ERROR APPARENT ON RECORD AS ALLEGED BY THE REVENUE. THE TRIBUNAL HAS SIMPLY RESTORED THE MATTER TO THE FILE OF THE LD. CIT(A) TO DECIDE THE ISSUE AFRESH ON MERITS IN ACC ORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BY PLACING ALL THE MATERIALS TO SUBSTANTIATE ITS CLAIM. THE TRIBUNAL HAS NEITHER GIVEN ANY FINDING AS TO WHETHER THE DISALLOWANCE UNDER THE RELEVANT SECTIONS IS ATTRACTE D TO AMOUNTS PAID OR PAYABLE , NOR ANY SUCH CONTENTION HAS BEEN RAISED OR DISCUSSED IN THE ABOVE PARA OF THE DECISION. WE ACCORDINGLY DO NOT FIND ANY MERIT IN THE ABOVE APPLICATIONS OF THE REVENUE AND THE SAME ARE ACCORDINGLY DISMISSED. ORDE R PRONOUNCED IN THE OPEN COURT ON 18.03. 201 6 . SD/ - SD/ - ( D. KARUNAKARA RAO ) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 18 .03 . 201 6 . * KISHORE , SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT ( A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.