NOVELL INC (NOW KNOWN AS MICRO FOCUS SOFTWARE), MUMBAI V. ASST CIT (IT) RANGE 3 (3)91), MUMBAI

MA 289/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4598 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2015-2016
• Appeal Filed On: 29-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 244A; 234B; 20

Judgement Text

MA No 289/Mum/2021 In ITA No.7765/Mum/2019 Assessment year: 2015-16 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amarjit Singh (Judicial Member)] MA No 289/Mum/2021 In ITA No.7765/Mum/2019 Assessment year: 2015-16 Micro Focus Software Inc. ...................... Appellant (Formerly Known as Novell Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America C/o. Deloitte Hasking & Seels LLP Indiabulls Finance Centre Tower 3, 28 th Floor, Senapati Bapat Marg, Elphinstone Road (W) Mumbai 400013 [PAN: AABCN5034F] Vs. Assistant Commissioner of Income Tax (IT) 3(3)(1) Mumbai ........................ Respondent Appearances by Ketan Ved for the applicant Satya Pinisetty for the respondent Date of concluding the hearing : January 28, 2022 Date of pronouncement the order : April 27, 2022 ORDER Per Pramod Kumar, VP: 1. By way of this application, the asseesee applicant points out the following mistake in our order dated 31 st August 2021:- 1. The Order dated 31 August 2021 (copy enclosed - refer "Appendix - A") (page Nos. 03 to 20 of the compilation) passed by the Hon'ble Mumbai Bench 'I' of the Income-tax Appellate Tribunal ["Tribunal"], allowing the Applicant's appeal (bearing ITA No. 7765/M/2019) for the Assessment Year 2016-17, was downloaded from the website of the Tribunal on 21 September 2021. 2. In the captioned appeal, the Applicant raised eleven grounds of appeal. All the grounds of appeal except Ground No. 11 pertaining to interest under section 234B, which seems to have MA No 289/Mum/2021 In ITA No.7765/Mum/2019 Assessment year: 2015-16 Page 2 of 3 been inadvertently missed, are extracted at para No. 02 on page Nos. 01 to 03 of the Tribunal's Order. 3. The present application relates to ground Nos. 9 to 11 of the said appeal. The relevant grounds of appeal are extracted hereunder for ready reference: 9."Without Prejudice to the Ground No.1 to Ground No.8 on the facts and in the circumstances of the case and in law, the Learned Assessing officer erred in not allowing the Company a TDS credit of INR 2,08,06,820 claimed in the income tax return. 10. The levy of interest under section 234B of the Act is consequential in nature. 11. The interest under section 244A of the Act is consequential in nature." 4. Vis-à-vis the aforesaid grounds of appeal No. 9 to 11, during the course of the hearing, it was pointed out to the Bench that appropriate directions may be given to the Assessing Officer to grant due relief to the Applicant. 5. The Tribunal vide its Order dated 31 August 2021 has decided the issues raised at ground of appeal Nos. 1 to 8. However, ground of appeal Nos. 9 to 11 have been left out to be decided. 6. In view of the foregoing, it is submitted and it will be appreciated that the order dated 31 st August 2021 to the extent, it falls to decide the grounds of appeal Nos. 9 to 11 constitutes an error apparent on record and hence needs to be rectified. 2. Learned Departmental Representative fairly does not dispute the plea so raised by the assessee before the bench. 3. We find that it’s indeed correct that the applicant had urged the Tribunal to give a direction to the Assessing Officer for giving consequential relief if any in terms of ground Nos. 9, 10 and 11 above. We accordingly modify the impugned order to the extent that the following sentence shall be added to paragraph 4 of the impugned order. “The Assessing Officer to give consequential relief if any admissible, in terms of ground Nos. 9, 10 and 11 above” 4. The impugned order accordingly shall stand modified as above. Ordered, accordingly. 5. In the result, miscellaneous application is allowed in the terms indicated above. Pronouncement in the open court today on the 27 th April, 2022. Sd/- Sd/- Amarjit Singh Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 27 th April, 2022 MA No 289/Mum/2021 In ITA No.7765/Mum/2019 Assessment year: 2015-16 Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/ Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai