ASSTT. CIT -3(1)(1), MUMBAI V. M/S. ROCHE DIAGNOSTIC INDIA PVT. LTD, MUMBAI

MA 379/MUM/2022

AI Insights

The case involves the Income Tax Department (revenue) seeking rectification of a clerical error in a previous Tribunal order concerning M/s. Roche Diagnostics India Pvt. Ltd. The error involved the incorrect listing of the assessee's name in the Tribunal's order, which was initially recorded as 'M/s. Rideema Toll Pvt. Ltd.' instead of the correct name. The revenue filed Miscellaneous Applications to correct this mistake, which was acknowledged and rectified by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123372 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 19-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 08-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.Nos. 379 & 380/MUM/2022 [ARISING OUT OF ITA NOs. 908 & 909/MUM/2021 (A.Y: 2013-14 & 2012-13)] ACIT – 3(1)(1) Room No. 607, 6 th Floor Aayakar Bhavan, M.K. Road Mumbai - 400020 v. M/s. Roche Diagnostics India Pvt. Ltd., 501-B, 5 th Floor, Silver Utopia Cardinal Gracious Road, Chakala Andheri (E), Mumbai - 400069 PAN: AAACA0266H (Appellant) (Respondent) Assessee Represented by : Shri Pawan Sharma & Apurva Walve Department Represented by : Shri Manoj Kumar Singh Date of Hearing : 20.01.2023 Date of Pronouncement : 03.02.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through these Miscellaneous Applications revenue is seeking for rectification of certain mistakes crept in the common order passed by the Tribunal in ITA.No. 908 & 909/Mum/2021 dated 25.02.2022 for the A.Ys.2013-14 and 2012-13 respectively and requested for suitable amendment in the Tribunal order. 2 MA.Nos. 379 & 380/MUM/2022 M/s. Roche Diagnostics India Pvt. Ltd., 2. In the Miscellaneous Application, revenue submitted as under: - “1. The Hon'ble Income Tax Appellate Tribunal, Mumbai Bench "D", Mumbai passed an order dated 25.02.2022 in ITA No. 908/Mum/2021 for A.Y. 2013-14, in response to the appeal filed by the revenue against order of the Ld.CIT(A), Mumbai. The Hon'ble ITAT "D" Bench has pronounced the decision on 25.02.2022. The same was received in the office of Pr. CIT-3, Mumbai on 22.06.2022. 2. Aggrieved by the order of the Hon'ble ITAT, Bench "D", Mumbai, the present miscellaneous application is filed on the facts and circumstances of the case, as there is a mistake apparent from records. 3. During the course of assessment proceedings, the A.O. disallowed the amount of Rs 2,57,86,043/- under section 40(a) (ia) of the IT Act on account of non deduction of TDS on the payments made to non-residents for the A.Y. 2013-14. Aggrieved assessee had filed the appeal before the Ld. CIT (A). The Ld. CIT (A) partly allowed the assessee's appeal. 4. Against the decision of the Ld. CIT (A) further appeal before the Hon'ble ITAT had been filed by revenue in Form-36 along with requisite details for the 2013-14. On perusal of the records, it is seen that appeal had been filed in Form-36 (copy enclosed) by the Revenue in the case of M/s Roche Diagnostic India Pvt Ltd for the A.Y. 2013-14. Further, it is seen that the name of another assessee M/s Rideema Toll Pvt Ltd (PAN: AACCR9879F) has also been wrongly mentioned in Form-36. 5. In view of the above, it is humbly prayed that the Hon'ble ITAT, Mumbai, Bench "D" may recall its order dated 25.02.2022 in ITA No. 908/Mum/2021 for A.Y. 2013-14 dated 25.02.2022 for the limited purpose of the correction name of the assessee which appears in the order. Hence, the present rectification of M.A. is preferred by the Revenue. 6. In this connection, the present Miscellaneous Application is moved before the Hon'ble ITAT requesting to rectify the name of the assessee which is appearing on the Form-36.” 3 MA.Nos. 379 & 380/MUM/2022 M/s. Roche Diagnostics India Pvt. Ltd., 3. At the time of hearing, Ld. DR submitted that name of the assessee mentioned in the cause title has been inadvertently mentioned as “M/s. Rideema Toll Pvt Ltd.,” alongwith “M/s. Roche Diagnostic India Pvt. India” and requested for suitable amendment in the Tribunal order. 4. Ld. AR has not raised any objection with the submissions of the Ld.DR. 5. Considered the submissions of both counsels and material placed on record, it is brought to our notice that the present appeal is relating to assessee “M/s. Roche Diagnostics India Pvt. Ltd,” and while passing the order dated 25.02.2022 in the cause title it was mentioned “M/s. Rideema Toll Pvt., Ltd.” alongwith M/s. Roche Diagnostics India Pvt. Ltd. The above said mistake is apparent on record and prayed for proper order by rectification of the above mistake apparent on record. On a perusal of Form-36 available on record, we observe on the top of Form-36 format it is mentioned as “M/s. Rideema Toll Pvt Ltd., whereas in the column of detail “Name or designation of the Respondent (as applicable)” it is mentioned as “M/s. Roche Diagnostics India Pvt Ltd.,”. However, while passing the order inadvertently the Name of the 4 MA.Nos. 379 & 380/MUM/2022 M/s. Roche Diagnostics India Pvt. Ltd., assessee was mentioned as “M/s. Rideema Toll Pvt., Ltd.,”. Therefore, we rectify the cause title as under: - ITA NOs. 908 & 909/MUM/2021 (ASSESSMENT YEARS: 2013-14 & 2012-13) ACIT Circle – 3(1)(1) Room No. 607, 6 th Floor Aayakar Bhavan, M.K. Road Mumbai - 400020 v. M/s. Roche Diagnostics India Pvt. Ltd., 501-B, 5 th Floor, Silver Utopia Cardinal Gracious Road, Chakala Andheri (E), Mumbai - 400069 PAN: AAACA0266H (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri T. Shankar Date of Hearing : 07.02.2022 Date of Pronouncement : 25.02.2022 6. In the result, Miscellaneous Applications filed by the revenue are allowed. Order pronounced in the open court on 03 rd February, 2023 Sd/- Sd/- (AMIT SHUKLA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 03/02/2023 Giridhar, Sr.PS 5 MA.Nos. 379 & 380/MUM/2022 M/s. Roche Diagnostics India Pvt. Ltd., Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum