Deputy Commissioner of Income tax, Cir-8, Pune V. India Kawasaki Motors Private Limited, Pune

MA 24/PUN/2023

AI Insights

The case involves a Miscellaneous Application (MA No.24/PUN/2023) filed by the Revenue seeking to recall an order from ITA No.88/PUN/2021 concerning the assessment year 2013-14. The Revenue contended that the Tribunal's reliance on a previous decision (Nord Drive Systems Pvt. Ltd.) was misplaced regarding customs duty adjustments. The Tribunal clarified that it did not use the Nord Drive decision to determine the grant of customs duty adjustment but acknowledged its relevance to the issue of adjustments in the hands of comparables, not the tested parties. The Tribunal also noted that the Revenue failed to demonstrate that other cited decisions were considered during the original appeal hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137576 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-10-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 06-02-2023
• Other Referred Cases: ACIT vs. Nord Drive Systems Pvt. Ltd., Fette Compacting Machinery India Pvt. Ltd. vs. DCIT, Fresenius Kabi India Private Limited vs. ACIT, M/s. Sony India Pvt. Ltd.
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.24/PUN/2023 (Arising out of ITA No.88/PUN/2021) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 DCIT, Circle-8, Pune. Vs. India Kawasaki Motors Private Limited, Building B, Multi Modal Logistics and Industrial Area, P-5, Phase-II, Chakan Industrial Area, Tal. Khed, Pune- 411035. PAN : AACCI3725K Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the Revenue seeking the recall of the order passed by this Tribunal in ITA No.88/PUN/2021 for the assessment year 2013-14 dated 19.05.2022 on the ground that the reliance placed by the Tribunal on the decision of this Tribunal in the case of ACIT vs. Nord Drive Revenue by : Shri Ajay Modi Assessee by : Shri Siddhesh Chaugule Shri Pavan Dudhediya Date of hearing : 06.10.2023 Date of pronouncement : 17.10.2023 MA No.24/PUN/2023 2 Systems Pvt. Ltd. in ITA No.825/PUN/2016 for A.Y. 2011-12 dated 28.11.2019 is misplaced. 2. The decision in the case of Nord Drive Systems Pvt. Ltd. (supra) does not deal with the question of whether customs duty adjustments is to be granted or not. It is further pointed out that the findings of the Tribunal is contrary to the following decisions :- (i) Fette Compacting Machinery India Pvt. Ltd. vs. DCIT (ITA No.581/PUN/2021, dated 28.04.2022). (ii) Fresenius Kabi India Private Limited vs. ACIT, (ITA No.251/PUN/2016, dated 02.11.2018). (iii) M/s. Sony India Pvt. Ltd. (ITA No.1189/Del/2005, ITA No.819/Del/2007 & ITA No.820/Del/2007). 3. We find that no doubt the decision of the Tribunal in the case of Nord Drive Systems Pvt. Ltd. (supra) was relied upon by this Tribunal for the proposition that the customs duty adjustments is to be made in the hands of the comparables but not the tested parties. The Tribunal had not relied upon this decision to hold that the customs duty adjustment is to be granted or not. 4. As regards to the averments in the Miscellaneous Petition that the decision is contrary to the decisions rendered by the present Miscellaneous Petition, nothing is shown to us that these decisions were relied upon by the ld. CIT-DR during the course of hearing of the appeal without entering into the issue where the ratio of this MA No.24/PUN/2023 3 decision rendered in those cases is applicable to the facts of the case of the assessee company or not. Suffice to say, the ld. CIT-DR had brought nothing on record to say that these decisions were relied upon by the ld. CIT-DR during the course of hearing of appeal. Thus, we find that the Miscellaneous Petition filed by the Revenue is devoid of any merit and is premise on wrong assumptions of facts. Therefore, the Miscellaneous Petition filed by the Revenue stands dismissed. 5. In the result, the Miscellaneous Application filed by the Revenue stands dismissed. Order pronounced on this 17 th day of October, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 17 th October, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr. CIT-3, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “C” बᱶच, पुणे / DR, ITAT, “C” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.