DCIT 13(1)(1), MUMBAI V. NEXT SERVICES HEALTHCARE SOURCING SOLUTIONS P.LTD, MUMBAI

MA 374/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9946 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 28-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAVITA KAUSHAL LD
• Assessee Lawyers: VIJAY MEHTALD
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

1 MA NO.374/MUM/2019 ARISING OUT OF ITA NO.214/MUM/2015 M/S. NEXT SERVICES HEALTHCARE SOURCING SOLUTIONS PV T. LIMITED ASSESSMENT YEAR-2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI PAWAN SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.374/MUM/2019 [ARISING OUT OF I.T.A. NO.214/MUM/2015] ( / ASSESSMENT YEAR: 2011-12) D CIT - 13 (1)(1) ROOM NO.225, 2 ND FLOOR AAYKAR BHAVAN, M.K.ROAD MUMBAI-400 020 / VS. NEXT SERVICES HEALTHCARE SOURCING SOLUTIONS P VT. LTD. 604 TO 606, EUREKA TOWERS B-WING, OFF LINK ROAD MINDSPACE, MALAD (W), MUMBAI-400 064. ./ ./PAN/GIR NO. AACCN 0651 R ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI VIJAY MEHTA, LD. AR REVENUE BY : MS. KAVITA KAUSHAL, LD. DR / DATE OF HEARING : 20/09/2019 / DATE OF PRONOUNCEMENT : 20/09/2019 2 MA NO.374/MUM/2019 ARISING OUT OF ITA NO.214/MUM/2015 M/S. NEXT SERVICES HEALTHCARE SOURCING SOLUTIONS PV T. LIMITED ASSESSMENT YEAR-2011-12 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. BY WAY OF THIS MISCELLANEOUS APPLICATION FOR ASS ESSMENT YEAR [AY] 2011-12, THE REVENUE SEEKS CERTAIN RECTIFICATION IN TRIBUNAL ORDER ITA NO.214/MUM/2015 DATED 05/12/2018. 2. WE HAVE CONSIDERED THE ORAL AS WELL AS WRITTEN S UBMISSIONS MADE BY BOTH THE SIDES BEFORE US. 3. UPON DUE CONSIDERATION, WE CONCUR WITH THE REVEN UES SUBMISSIONS THAT THERE IS TYPOGRAPHICAL ERROR IN PARA-1 OF THE ORDER WHILE MENTIONING THE QUANTUM AMOUNT INVOLVED IN THE APPEAL. ACCORDINGLY, THE AMOUNT OF RS.68.87 CRORES, WHEREVER OCCUR IN THE STATED ORDER , MAY BE READ AS RS.68.87 LACS. THE ORDER STAND MODIFIED TO THAT EXT ENT. 4. THE SECOND ERROR POINTED OUT BY THE REVENUE IS T HAT THE BENCH ERRED IN RESTORING THE MATTER BACK TO THE FILE OF LD. AO FOR RECONSIDERATION OF ASSESSEES ALTERNATIVE CLAIM OF DEDUCTION U/S 10A S INCE THE SAID DEDUCTION WAS NEVER CLAIMED BY THE ASSESSEE EITHER IN THE RET URN OF INCOME OR DURING PROCEEDINGS BEFORE LOWER AUTHORITIES. HOWEVER, WE F IND THAT THE BENCH MERELY FOLLOWED THE DIRECTIONS GIVEN BY THE CO-ORDI NATE BENCH IN AY 2009- 10 WHEREIN THE MATTER, IN REVENUES APPEAL, UNDER S IMILAR CIRCUMSTANCES, WAS RESTORED BACK TO THE FILE OF LD. AO WITH SIMILA R DIRECTIONS. IN FACT, UPON PERUSAL OF ASSESSMENT ORDER DATED 27/12/2017 FOR AY 2009-10, PASSED BY 3 MA NO.374/MUM/2019 ARISING OUT OF ITA NO.214/MUM/2015 M/S. NEXT SERVICES HEALTHCARE SOURCING SOLUTIONS PV T. LIMITED ASSESSMENT YEAR-2011-12 LD. AO U/S 143(3) R.W.S 254 OF THE ACT, IT IS EVIDE NT THAT THE CLAIM WAS RECONSIDERED BY THE REVENUE AND PARTLY ALLOWED. NOT HING ON RECORD SUGGEST THAT THE ORDER OF THE TRIBUNAL FOR AY 2009-10 WAS E VER CONTESTED BY THE REVENUE, IN ANY MANNER. ANOTHER REASON WOULD BE THA T EVEN IF THE ORDER IS RECALLED AT THIS STAGE, AS PLEADED BY LD. DR, THE M ATTER WOULD BE COVERED BY THE RECENTLY ISSUED LOW TAX EFFECT CIRCULAR NO.1 7/2019 DATED 08/08/2019 [F.NO.279/MISC.142/2007-TTJ(PT.) GOVERNMENT OF INDI A, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE] ISSUED BY CBDT SIN CE THE TAX EFFECT OF QUANTUM ADDITION BEING CONTESTED BY THE REVENUE WOU LD BE BELOW THRESHOLD LIMIT OF RS.50 LACS AND THE APPEAL WOULD NOT BE MAI NTAINABLE. FROM ANY ANGLE, WE FIND NO REASON TO INTERFERE IN T HE ORDER, ON THIS ACCOUNT. 5. THE APPLICATION STANDS PARTLY ALLOWED TO THE EXT ENT INDICATED IN THE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2019. SD/- SD/- (PAWAN SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 20/09/2019 SR.PS:-JAISY VARGHESE !' / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT 4 MA NO.374/MUM/2019 ARISING OUT OF ITA NO.214/MUM/2015 M/S. NEXT SERVICES HEALTHCARE SOURCING SOLUTIONS PV T. LIMITED ASSESSMENT YEAR-2011-12 3. $$% ( ) / THE CIT(A) 4. $$% / CIT CONCERNED 5. & ''() , $) , / DR, ITAT, MUMBAI 6. ' +,- / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.