Rockwell Automation Private Ltd. , New Delhi V. ACIT,Circle-19(1), New Delhi

MA 236/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2996 (ITAT-DELHI)
• Duration Of Justice: 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 25-08-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 17-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Miscellaneous Application No. 236/Del/2022 (In ITA No. 1638/Del/2022) Assessment Year: 2017-18 Rockwell Automation Pvt. Ltd., 131, Functional Industrial Area, Patpargang, New Delhi PIN – 1100 41 Vs. ACIT, Circle – 19(1), New Delhi. PAN :AQKPP5281E (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: The present application has been filed by the assessee, seeking rectification of order dated 29.07.2022 passed in S.A.No.225/Del/2022 pertaining to assessment year 2017-18. Appellant by Shri Ajay Vohra, Sr. Adv. Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 26.08.2022 Date of pronouncement 31.08.2022 2 S.A.No.236/Del/2022 2. We have heard Shri Ajay Vohra, learned senior counsel appearing for the assessee and Shri Sanjay Kumar, learned Departmental Representative. Having considered rival submissions and perused material on record, we are of the view that while disposing of the stay application in the order mentioned above, an inadvertent mistake has crept in the observations made in paragraph 5 of the impugned order. While directing payment of an amount of Rs.35,00,000 against the outstanding demand raised for the year under consideration, the Bench omitted to observe that the amount shall be adjusted out of the refund of Rs.4,01,15,659 crystallized for the assessment years 2008-09, 2009-10 and 2014-15. Since, the aforesaid mistake is apparent on the face of record, we rectify the same by substituting paragraph 5 in order dated 29.07.2022 passed in S.A. No. 225/Del/2021 with the following paragraph: “5. From the material placed before us, it is observed, in case the TP adjustment has to be made by applying the approach adopted in assessment year 2016-17, according to the assessee’s computation, the demand would work out to Rs.33,11,278. Considering the above, we direct the Assessing Officer to adjust an amount of Rs.35,00,000 out of refund of Rs.4,01,15,659 3 S.A.No.236/Del/2022 stated to be due to the assessee for the assessment years 2008-09, 2009-10 and 2014-15, towards the demand raised for the impugned assessment year. Subject to the above, recovery of the balance outstanding demand shall be stayed for a period of 180 days or till the disposal of the corresponding appeal of the assessee, whichever is earlier.” 3. The order dated 29.07.2022 is modified to this extent only. 4. We may further observe, this order should form part of order dated 29.07.2022 passed in S.A. No. 225/Del/2022. 5. In the result, miscellaneous application is allowed as indicated above. Order pronounced in the open court on 31 st August, 2022. Sd/- Sd/- ( G.S. PANNU ) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 31 st August, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 S.A.No.236/Del/2022 Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 30.08.2022 2. Date on which the draft of order is placed before the Dictating Member: 31 .08.2022 3. Date on which the draft of order is placed before the other Member: 31.08.2022 4. Date on which the approved draft of order comes to the Sr. PS/PS: .08.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 31.08.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 31.08.2022 7. Date on which the final order is uploaded on the website of ITAT: 31.08.2022 8. Date on which the file goes to the Bench Clerk 31.08.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: