Verizon Communications Singapore Pte. Ltd., CHENNAI V. DCIT, CHENNAI

MA 253/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5651 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 05-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 234B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !'# ! , $ !% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER && / M.P. NO.250/MDS/2017 (IN I.T.A. NO.752/MDS/2014) ' (' / ASSESSMENT YEAR : 2010-11 M/S VERIZON COMMUNICATIONS SINGAPORE PVT. LTD., C/O. S.R. BATLIBOI & CO. 6 TH & 7 TH FLOOR, A BLOCK, NO.4, RAJIV GANDHI SALAI, TARAMANI, CHENNAI 113. PAN : AADCM 6355 L V. THE ADDITIONAL DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 1, CHENNAI-34. (*+' /PETITIONER) (*,+-/ RESPONDENT) && / M.P. NO.251/MDS/2017 (IN I.T.A. NO.608/MDS/2015) ' (' / ASSESSMENT YEAR : 2011-12 M/S VERIZON COMMUNICATIONS SINGAPORE PVT. LTD., C/O. S.R. BATLIBOI & CO. 6 TH & 7 TH FLOOR, A BLOCK, NO.4, RAJIV GANDHI SALAI, TARAMANI, CHENNAI 113. PAN : AADCM 6355 L V. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 1(2), CHENNAI-34 (*+' /PETITIONER) (*,+-/ RESPONDENT) 2 M.P. NOS.250 TO 253/MDS/17 && / M.P. NO.252/MDS/2017 (IN I.T.A. NO.742/MDS/2016) ' (' / ASSESSMENT YEAR : 2012-13 M/S VERIZON COMMUNICATIONS SINGAPORE PVT. LTD., C/O. B S R & CO LLP, KPMG HOUSE, NO.10, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI 600034. PAN : AADCM 6355 L V. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 1(2), CHENNAI-34 (*+' /PETITIONER) (*,+-/ RESPONDENT) && / M.P. NO.253/MDS/2017 (IN I.T.A. NO.2691/MDS/2016) ' (' / ASSESSMENT YEAR : 2013-14 M/S VERIZON COMMUNICATIONS SINGAPORE PVT. LTD., C/O. ERNST AND YOUNG, TIDEL PARK, 6 TH & 7 TH FLOOR-A BLOCK (MODULE 601, 701-702), NO.4, RAJIV GANDHI SALAI, TARAMANI, CHENNAI -113. PAN : AADCM 6355 L V. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 1, CHENNAI-34. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI N. VENKATARAMAN, SR. AD VOCATE FOR SHRI AKIL SURESH, ADVOCATE *,+- / 0 / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT 1 / 2$ / DATE OF HEARING : 12.01.2018 3'( / 2$ / DATE OF PRONOUNCEMENT : 18.01.2018 3 M.P. NOS.250 TO 253/MDS/17 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITIONS ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER O F THIS TRIBUNAL DATED 31.01.2017. 2. SHRI N. VENKATARAMAN, THE LD. SR. COUNSEL FOR TH E ASSESSEE, SUBMITTED THAT FOR THE ASSESSMENT YEAR 2010-11, THE ASSESSEE HAS RAISED AN ISSUE OF DENIAL OF CREDIT FOR TDS IN GROU ND NO.8 AND THE SAME ISSUE WAS RAISED FOR ASSESSMENT YEAR 2013-14. HOWEVER, THE SAME WAS NOT DISPOSED INADVERTENTLY BY THIS TRIBUNA L. SIMILARLY, THE LEVY OF SURCHARGE AND CESS AS PER THE TREATY RATES WAS SPECIFICALLY RAISED IN GROUND NO.8 FOR ASSESSMENT YEAR 2012-13 A ND IN GROUND NO.11 FOR ASSESSMENT YEAR 2013-14 WHICH WAS NOT DIS POSED OF. THE LD. SR. COUNSEL FURTHER SUBMITTED THAT IN RESPE CT OF LEVY ON INTEREST UNDER SECTION 234B OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'), THE ASSESSEE RAISED THE ISSUE IN GROUND NO.9 FOR ASSESSMENT YEAR 2010-11, IN GROUND NO.8 FOR ASSESSM ENT YEAR 2011-12 AND IN GROUND NO.9 FOR ASSESSMENT YEAR 2012 -13. THIS WAS ALSO NOT DISPOSED OF. THEREFORE, ACCORDING TO THE LD. SR. COUNSEL, THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL DAT ED 31.01.2017. 4 M.P. NOS.250 TO 253/MDS/17 3. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE ALSO. THE LD. D.R. VERY FAIRLY SUBM ITTED THAT THE ABOVE GROUNDS WERE NOT DISPOSED OF. THEREFORE, ACC ORDING TO THE LD. D.R., THE APPEALS MAY BE REFIXED FOR DISPOSAL. 4. WE HAVE CONSIDERED THE SUBMISSIONS ON EITHER SID E AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS RIGHTLY SUBMITTED BY THE LD. SR. COUNSEL FOR THE ASSESSEE A ND THE LD. DEPARTMENTAL REPRESENTATIVE, THE GROUND NOS.8 & 9 F OR THE ASSESSMENT YEAR 2010-11, GROUND NO.8 FOR THE ASSESS MENT YEAR 2011-12, GROUND NOS.8 AND 9 FOR ASSESSMENT YEAR 201 2-13 AND GROUND NOS.10 AND 11 FOR ASSESSMENT YEAR 2013-14 WE RE NOT DISPOSED OF INADVERTENTLY BY THIS TRIBUNAL. THEREF ORE, NON-DISPOSAL OF SPECIFIC GROUNDS IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT, THEREFORE, IT NEEDS TO BE DISPOSED OF. ACCORDINGLY, ALL THE FOUR APPEALS OF THE ASSESSEE ARE REOPENED FOR DISPO SAL OF ABOVE GROUNDS ON MERIT. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR DISPOSAL OF THE ABOVE GROUNDS ON 28.02.2018. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. 5 M.P. NOS.250 TO 253/MDS/17 ORDER PRONOUNCED COURT ON 18 TH JANUARY, 2018 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 18 TH JANUARY, 2018. KRI. / *26& 7&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 82 () /CIT(A) 4. 1 82 /CIT 5. &9 *2 /DR 6. ' : /GF.