DELOITEE TOUCHE TOHMATSU INDIA P.LTD, MUMBAI V. DCIT 1(1), MUMBAI

MA 347/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4850 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 07-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D G PANSARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER M.A. NO. 347/MUM./2019 ( ARISING OUT OF ITA NO. 6787 / MUM . /201 4 ) ( ASSESSMENT YEAR : 20 07 08 ) DELOITTE TOUCHE TOHMATSU INDIA PVT. LTD. 12, DR. A.B. ROAD OPP. SHIV SAGAR ESTATE WORLI, MUMBAI 400 018 PA N AABCD1147R . APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CIRCLE 1( 1 ), MUMBAI . RESPONDENT ASSESS EE BY: SHRI NIRAJ SHETH A/W SHRI NINAD PATODE REVENUE BY : SHRI D.G. PANSARI DATE OF HEARING 02 .0 8 .2019 DATE OF ORDER 09.08.2019 O R D E R PER SAKTIJIT DEY. J.M. THE ASSESSEE HAS FILED THE CAPTIONED APPLICATION SEEKING RECTIFICATION OF THE ORDER DATED 27 TH FEBRUARY 2019, PASSED IN APPEAL BEING ITA NO.6787/MUM./2014. 2 . AS STATED IN THE AFORESAID APPLICATION AND SUBMITTED BY THE LEARNED AUTHORISED REPRESENTATIVE, THE TRIBUNAL WHILE DISPOSING OF THE APPEAL HAS NOT DECIDED GROUNDS NO.1 .5 TO 1.9 AND GROUND NO.2. 1. AS 2 DELOITTE TOUCHE TOHMATSU INDIA PVT. LTD. COULD BE SEEN, THE ISSUE RAISED IN THESE GROUNDS IS IN RELATION TO DISALLOWANCE OF ` 63,28,322, ON ACCOUNT OF UN RECONCILED REVERSAL ENTRIES RELATING TO PROFESSIONAL FEES. GROUND NO.2.1 IS AN OFFSHOOT OF GROUNDS NO.1. 5 TO 1.9. THE TRIBUNALS DISCUSSI ON AND FINDING ON THE AFORESAID GROUNDS RAISED BY THE ASSESSEE ARE AT PARA 24 TO 27 OF THE APPEAL ORDER REFERRED TO ABOVE. AS COULD BE SEEN FROM PARA 24 OF THE APPEAL ORDER, THE TRIBUNAL HAS CLEARLY STATED THAT THE DISPUTE IN THE GROUND IS WITH REGARD TO T HE DISALLOWANCE OF ` 63,28,322. IT IS THE SUBMISSION OF THE LEARNED AUTHORISED REPRESENTATIVE THAT THE TRIBUNAL HAS ONLY DECIDED A PART OF THE GROUND BY REFERRING ONLY TO THE TRANSACTION RELATING TO RUCHI SOYA INDUSTRY LTD. AND HAS NOT DEALT WITH THE ISSUE S RELATING TO THE REST OF THE DISALLOWANCES. IN OUR VIEW, THE APPREHENSION OF THE ASSESSEE IS UNFOUNDED. AS COULD BE SEEN FROM PARA 27 OF THE APPEAL ORDER, THE TRIBUNAL HAS ULTIMATELY RESTORED THE ISSUE RELATING TO THE ENTIRE DISALLOWANCE TO THE ASSESSING OFFICER FOR FRESH ADJUDICATION AND GROUNDS RAISED WERE ALLOWED FOR STATISTICAL PURPOSES. EVEN ASSESSEES APPEAL WAS ALSO ALLOWED FOR STATISTICAL PURPOSE WHICH PRE SUPPOSES THAT ALL THE GROUNDS RAISED BY THE ASSESSEE WERE RESTORED TO THE ASSESSING OFFICER F OR FRESH ADJUDICATION. HOWEVER, TO MAKE THE ISSUE ABUNDANTLY CLEARLY, WE CLARIFY THAT THE TRIBUNALS DECISION TO RESTORE THE ISSUE TO THE ASSESSING OFFICER APPLIES 3 DELOITTE TOUCHE TOHMATSU INDIA PVT. LTD. TO THE ENTIRE DISALLOWANCE OF ` 63,28,322. WITH THE AFORESAID OBSERVATIONS, THE MISC. APPLIC ATION IS DISMISSED. 3 . IN THE RESULT, MISC. APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN C OURT ON 09.08.2019 SD/ - MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 09.08.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI