DCIT, Chandigarh V. M/s GlaxoSmithKline Asia Pvt. Ltd., Gurgaon

MA 3/CHANDI/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6645 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-10-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 30-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Permanent establishment
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 3/Chd/2022 In आयकर अपील सं./ ITA NO. 532/Chd/2014 िनधाᭅरण वषᭅ / Assessment Year : 2006-07 The DCIT, Circle- 1(1), Chandigarh बनाम M/s Glaxo Smithkline Asia Pvt. Ltd. DLF Plaza Tower, DLF City, Gurgaon ̾थायी लेखा सं./PAN NO: AABCS3237R अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Abhishek Aggarwal, C.A राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 06/10/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 11/10/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Revenue against the order passed by the Coordinate Bench dt. 30/07/2021 in ITA No. 532/Chd/2014 for Assessment Year 2006-07. 2. In the Miscellaneous Application, it has been submitted as under: The brief facts of the case are that assessment order u/s 143(3) r.w.s. 144C(5) 8s 254/153(2A) of the I.T. Act, 1961 was passed on 23.04.2014 at an assessed income of Rs. 102,38,22,950/- against the returned income. Subsequently, being aggrieved with the aforesaid order, assessee filed an appeal before the Hon'ble ITAT, Chandigarh Bench, Chandigarh who vide order dated 30.07.2021 in ITA No. 532/Chd/2014 partly allowed the appeal of assessee. Further, on perusal of the ITAT’s order, it is noticed that while discussing the issue in detail in Para 27 & 38 of the order, inadvertently it is mentioned that ground no. 1 & para 6 instead of ground no. 2 & para 11 and application dated 22.11.2018 instead of 26.11.2018. The relevant portion is reproduced under:- (a) The Hon'ble ITAT while adjudicating the matter for the A.Y. 2006-07 in the Para 27 of the order has clearly mentioned that " the issue raised in the above grounds was identical to that raised in ground No. 1 of ITA No. 2453/Del/2016 and our decision rendered therein at para 6 shall apply mutatis mutandis to these grounds also." (b) The additional ground raised vide application dated 22.11.2018 relates to the issue of apportionment of profits to the PE of M/s GlaxoSmithKline Biological SA. Since this issue is interrelated and dependent on determination of existence of Permanent Establishment of M/s Glaxo SmithKline Biological SA which issue has been contested by the assessee in ground Nos. 3 to 3.9 raised before us and on noting that the aforestated grounds have been restored back by us to the AO while dealing with the said grounds at para 29 of our order above, this issue is also restored back to the AO to be adjudicated alongwith the 2 issue of determination of PE of M/s GlaxoSmithKline Biological SA raised ground Nos. 3 to 3.9 above. This additional ground is, therefore, allowed for statistical purposes." Hence, keeping in view of the facts mentioned above, the mistake is to be rectified from the order. Therefore, the Hon’ble ITAT is requested to kindly consider this letter as an M.A. to the ITA No. 532/Chd/2014 dated 30.07.2021 for rectified the mistake from order. 3. During the course of hearing, the ld DR submitted that on perusal of the Tribunal’s order, it is noticed that while discussing the issue in detail in Para 27 & 38 of the order, inadvertently, it is mentioned that ground no. 1 & para 6 instead of ground no. 2 & para 11 and application dated 22.11.2018 instead of 26.11.2018. It was submitted that necessary rectification may be carried out in the order so passed by the Tribunal. 4. The Ld. AR stated that the consequential order has already been passed by the DCIT, Circle 1 (1), Chandigarh under section 143(3) dt. 31/03/2023 and the misc. application filed by the Revenue wherein certain typographical mistakes have been pointed out by the Revenue have no bearing on the matter and has therefore become infructious. 5. We have heard the rival contentions and purused the order passed by the Coordinate Bench as well as the contents of the misc. application. The Revenue has pointed out certain mistakes in the order passed by the Coordinate Bench while disposing off assessee’s appeal for A.Y 2006-07 in ITA 532/CHD/2014 vide its consolidated order for A.Y 2005-06 and A.Y 2006-07 in ITA No. 2453/CHD/2016 and 532/CHD/2014 dated 30/07/2021. 6. In particular, reference has been drawn to para 27 of the said order wherein it was held that " the issue raised in the above grounds was identical to that raised in ground No. 1 of ITA No. 2453/Del/2016 and our decision rendered therein at para 6 shall apply mutatis mutandis to these grounds also. Ground no. 2-2.4 accordingly are allowed.” 7. It was submitted that ground no. I should be read as Ground no. 2 and para 6 should be read as para 11 and to this limited extent, there is a mistake which has crept in the order so passed by the Coordinate Bench. We find the same being a typographical mistake is hereby rectified and para 27 of the order so passed by the Coordinate Bench should now read as under: “27. The issue raised in the above grounds was identical to that raised in ground No. 2 of ITA No. 2453/Del/2016 and our decision rendered therein at para 11 shall apply mutatis mutandis to these grounds also. Ground no. 2-2.4 accordingly are allowed.” 3 8. Further, reference has been drawn to para 38 of the said order wherein it was held that the additional ground was raised vide application dated 22.11.2018. It was submitted that the date of application was 26.11.2018 instead of 22.11.2018 and to this limited extent, a mistake has crept in the order so passed by the Coordinate Bench. We find the same being a typographical mistake is hereby rectified and in para 38, the date of the application should be read as 26.11.2018 instead of 22.11.2018. 9. Subject to above, there is no other change in the order so passed by the Coordinate Bench dated 30.07.2021. 10. The misc. application is allowed and disposed off accordingly. Order pronounced in the open Court on 11/10/2023. Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 11/10/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant / 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar