ASST DIT (IT) RG 2(2), V. TTI TEAM TELOCOM INTERNATINAL P. LTD,

MA 299/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1671 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 14-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order; Double taxation relief

Judgement Text

, ,, , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , ! , ' # # # # BEFORE SHRI VIJAY PAL RAO, JM AND SHRI RAJENDRA, AM M .A. NO. 299/MUM/2013 ( $ % $ % $ % $ % &% &% &% &% / ASSESSMENT YEAR: 2006-07 ) (ARISING OUT OF ITA NO.3939/MUM/2010) ADIT (IT), 2(2) FR NO.116, 1 ST FLOOR, SCINIDA HOUSE, BALALRD ESTATE, N.M. RD. MUMBAI-400038 $ $ $ $ / VS. M/S TTI TEAM TELCOM INERNATIONAL LTD. C/O- SUDIT PARKH & CO. BALLARD ESTATE, 2 ND FLOOR, ADI MARZBAN PATH, BALLARD, PIER, FORT, MUMBAI-400001 ' ' ./ PAN : AACCT5300M ( '( / ASSESSEE ) .. ( )*'( / RESPONDENT ) '( + , / ASSESSEE BY : SHRI RAVI PRAKASH )*'( + , / RESPONDENT BY : SHRI JITENDRA JAIN $ + -.' / DATE OF HEARING : 07.02.2014 /0& + -.' / DATE OF PRONOUNCEMENT :12 .02.2014 1 / O R D E R PER VIJAY PAL RAO, JM: THIS MISCELLANEOUS APPLICATION BY THE REVENUE FOR S EEKING RECTIFICATION OF ORDER DATED 26/08/2011 OF THIS TRI BUNAL, QUA GROUND NO.2 RAISED IN THE APPEAL. 2. WE HAVE HEARD THE LD. DR AS WELL AS LD. AR AND C AREFULLY PERUSED THE RELEVANT RECORD. THE LD. DR HAS POINTE D OUT THAT 2 M.A. NO299/MUM/2013 M/S TTI TEAM TELECOM INTERNATIONAL LTD. WHILE DISPOSING OF THE APPEAL OF THE REVENUE, THE T RIBUNAL HAS NOT ADJUDICATED THE GROUND NO. 2 OF THE REVENUES APPEA L REGARDING TAXABILITY OF REIMBURSEMENT OF EXPENSES AS FEES FOR TECHNICAL SERVICES. ON THE OTHER HAND, THE LD. AR OF THE ASS ESSEE HAS THOUGH NOT DISPUTED THE FACT THAT THE GROUND NO. 2 OF THE REVENUES APPEAL HAS NOT BEEN ADJUDICATED BY THE TR IBUNAL WHILE PASSING IMPUGNED ORDER HOWEVER, HE HAD SUBMITTED TH AT NO ARGUMENTS WERE ADVANCED BY THE REVENUE ON THIS GROU ND. THEREFORE, THERE IS NO MISTAKE IN THE IMPUGNED ORDE R. 3. WE FIND THAT THE REVENUE HAS RAISED VARIOUS GROU NDS IN THIS APPEAL AND GROUND NO.2 READS AS UNDER. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN HOLDING THAT THE A.O. HAS WRONGLY H ELD THAT THE REIMBURSEMENT OF EXPENSES BY THE INDIAN SUBSIDIARY IS TAXABLE @ 10% BY TREATING IT AS FEES FOR TECHNICAL SERVICES AS PER ARTICLE 13 OF THE DTAA BETWEEN INDIA AND ISRAEL . 4. ON CAREFUL PERUSAL OF THE IMPUGNED ORDER, WE FIN D THAT THIS GROUND OF THE REVENUE HAS NOT BEEN ADJUDICATED BY T HE TRIBUNAL WHILE PASSING THE IMPUGNED ORDER. WE DO NOT AGREE WITH THE CONTENTION OF THE LD. AR THAT NO ARGUMENT WERE ADVA NCED BY THE DEPARTMENT ON THIS GROUND, THEREFORE THE TRIBUNAL W AS NOT SUPPOSED TO DECIDE THE SAME. IT IS PERTINENT TO NO TE THAT EVEN IF A GROUND IS NOT PRESSED OR NO ARGUMENT HAS BEEN ADVAN CED, ONCE IT IS RAISED IN THE APPEAL THE SAME HAS TO BE ADJUDICA TED EITHER BY GIVING SOME REASONS OR ADJUDICATION OF THE GROUND F OR THE REASONS OF NOT PRESSED SHOULD ALSO BE REFLECTED FROM THE OR DER OF THE TRIBUNAL. THEREFORE, AS A MATTER OF FACT THE GROUN D NO.2 HAS NOT 3 M.A. NO299/MUM/2013 M/S TTI TEAM TELECOM INTERNATIONAL LTD. BEEN ADJUDICATED BY THE TRIBUNAL WHILE PASSING THE IMPUGNED ORDER AND TO THAT EXTENT THERE IS A MISTAKE APPAREN T IN THE ORDER OF THE TRIBUNAL. ACCORDINGLY WE RECALL THE IMPUGNE D ORDER FOR THE LIMITED PURPOSE OF HEARING AND ADJUDICATION OF GROU ND NO.2 OF THE REVENUES APPEAL. REGISTRY IS DIRECTED TO FIX THE REVENUES APPEAL FOR HEARING AND ADJUDICATION OF GROUND NO. 2 IN REG ULAR COURSE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 /02/2014 . 1 + /0& ' 2$ 12/02/2014 , 0 + 3 SD/- ( RAJENDRA ) SD/- ( VIJAY PAL RAO) ' / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; 2$ /DATED : /02/ 2014 F{X~{T? P.S. 1 + )- 4 &- / COPY OF THE ORDER FORWARDED TO : (1) $ %5- / THE ASSESSEE; (2) / THE REVENUE; (3) 6 ( ) / THE CIT(A); (4) 6 / THE CIT, MUMBAI CITY CONCERNED; (5) 73 )-$ , , / THE DR, ITAT, MUMBAI; (6) 38% 9 / GUARD FILE. *- )- / TRUE COPY 1$ / BY ORDER : / ; / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI