JOINT CIT (OSD) (INTERNATIONAL TAXATION ) 4 (1) (2) , MUMBAI V. TEOCO LTD, MUMBAI

MA 283/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5532 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH KUMAR SINGH
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH I, MU MBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 283/M/2019 IN ITA NO.103/MUM/2017 (A Y 201 1-12 ) JOINT CIT(OSD) (INTERNATIONAL TAXATION) 4(1)(2), 17 TH FLOOR, R. NO. 1712, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI-400020. VS. TEOCO LTD. (FORMERLY KNOWN AS M/S TTI TEAM TELECOM INTERNATIONAL LTD., BALLARD HOUSE, 2 ND FLOOR, ADI MARZBAN PATH, BALLARD PIER, FORT, MUMBAI- 400001 . PAN: AACCT5300M APPELLANT RESPONDENT APPELLANT BY : SHRI MANISH KUMAR SINGH (DR) RESPONDENT BY : SHRI ANUJ KISNADWALA (AR) DATE OF HEARING : 06.09.2019 DATE OF PRONOUNCEMENT : 06.09.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATION (M.A.) IS FILED BY R EVENUE FOR SEEKING RECTIFICATION OF CERTAIN MISTAKE IN THE ORDER DATED 15.10.2018 PASSED IN ITA NO. 103/MUM/2017. THE LD. DEPARTMENTAL REPRESEN TATIVE (DR) FOR THE REVENUE SUBMITS WHILE PASSING THE ORDER THE TRI BUNAL RELIED ON ITS EARLIER DECISION FOR AY 2006-07, WHICH WAS FOLLOWED IN AY 2008-09& 2009-10 AND AGAIN IN AY 2012-13. IT WAS ARGUED THAT IN AY 2006-07 IT THE ISSUE OF PE WAS NOT DISCUSSED ON MERIT BY THE T RIBUNAL IN APPEAL FOR AY 2006-07, DESPITE THE TRIBUNAL ALLOWED RELIEF TO THE ASSESSEE IN AY 2011-12. THE LD. AR SUBMITS THAT THE TRIBUNAL GRANT ED RELIEF ON THE BASIS M.A. 283 MUM 2019- TEOCO LTD. 2 OF THE ORDER FOR AY 2006-07, WHEREIN NO SUCH ISSUE WAS DISCUSSED, IS MISTAKE APPARENT ON RECORD AND REQUIRES RECTIFICATI ON. 2. ON THE OTHER HAND THE LD AR FOR THE ASSESSEE SUBMI TS THAT THE ISSUE OF PE WAS RAISED IN APPEAL FOR AY 2008-09 AND THE TRIBUNA L HAS GIVEN CATEGORICAL FINDING IN ITS ORDER DATED 30.11.2016 I N ITAS NO. 2763 & 5763/MUM/2012 AND IN ITA NO. 2099/MUM/2014 (CONSOLI DATED ORDER FOR AY 2008-09 TO 2020-11). THE LD. AR FURTHER SUBMITS THAT WHILE DECIDING APPEAL FOR AY 2011-12, THE TRIBUNAL FOLLOWED THE OR DER FOR AY 2008-09, WHEREIN THE ISSUE OF PE WAS INDEPENDENTLY CONSIDERE D AND HELD IN FAVOUR OF ASSESSEE. ON THE BASIS OF DECISION OF ROLLS ROYC E PLC VS. DDIT [244 CTR 372 (DEL.)]. 3. THE LD. AR IN ALTERNATIVE SUBMISSION, SUBMITS THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN THE MONETARY LIM IT FIXED BY CBDT IN ITS CIRCULAR NO. 17/2019 DATED 08.08.2019 AS THE SAID CIRCULAR IS APPLICABLE EVEN ON APPLICATIONS (MISCELLANEOUS APPL ICATIONS) FILED BY REVENUE. THE PURPOSE OF FIXING THE MONETARY LIMIT I S TO REDUCE THE PENDENCY UNDER NATIONAL LITIGATION POLICY. 4. ON THE OBJECTIONS OF LD. AR OF THE ASSESSEE THAT TH E APPLICATION IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 17/20 19, THE LD. AR SUBMITS THAT THE APPEAL UNDER CONSIDERATION WAS FIL ED BY ASSESSEE AND NOT BY REVENUE. THE CONDITIONS OF RESTRICTING THE MONET ARY LIMIT FOR FILING APPEAL BEFORE THE TRIBUNAL IS APPLICABLE AGAINST TH E REVENUE ONLY WHEN M.A. 283 MUM 2019- TEOCO LTD. 3 THE REVENUE IS CHALLENGING THE ADDITIONS, WHEREIN T HE TAX EFFECT INVOLVED IS BELOW THE MONETARY LIMIT PRESCRIBED BY CBDT. 5. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTI ES AND PERUSED THE ORDER DATED 15.10.2018. THE ORDER DATED 15.10.2018 IN APPEAL FOR AY 2011-12, WHEREIN THE BENCH HAS FOLLOWED THE ORDER O F TRIBUNAL FOR AY 2012-13 IN ITA NO. 1313/MUM/2016 DATED 27.06.2016. WE HAVE FURTHER NOTED THAT IN APPEAL FOR AY 2012-13, THE CO-ORDINAT E BENCH FOLLOWED THE ORDER OF AY 2008-09. MOREOVER, IN APPEAL FOR AY 200 8-09 THE ISSUE OF PE WAS CONSIDERED IN PARA 5 TO 5.3 OF THE ORDER AND THE SAME WAS ALLOWED IN FAVOUR OF ASSESSEE. THEREFORE, THERE IS NO MISTA KE IN ORDER DATED 15.10.2018 WHICH REQUIRES RECTIFICATION. HENCE, THE APPLICATION FILED BY REVENUE IS DISMISSED. 6. IN THE RESULT, M.A. FILED BY REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN CO URT ON 06.09.2019. SD/- SD/ - G.S. PANNU PAWAN SINGH VICE-PRESIDENT JUDICIAL M EMBER MUMBAI, DATE: 06.09.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR I BENCH, ITAT, MUMBAI 6. GUARD FILE BY OR DER, DY./ASST. REGISTRAR ITAT, MUMBAI