AXCEL GLOBAL SERVICES, MUMBAI V. ITO WD 13(1)(4) [ NOW ITO 17 (1) (2)], MUMBAI

MA 410/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9149 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAVITA P KAUSHIKLD
• Assessee Lawyers: K GOPAL LD
• Keywords: Set aside
• Section: 10AA; 2

Judgement Text

MA NO.410/MUM/2019 ARISING OUT OF ITA NO.7435/MUM/2014 AXCEL GLOBAL SERVICES ASSESSMENT YEAR-2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. NO. 410/MUM/2019 [ARISING OUT OF I.T.A. NO.7435/MUM/2014] ( / ASSESSMENT YEAR: 2010-11) AXCEL GLOBAL SERVICES PRABHA PALACE, BEHIND LAXMI BHAVAN LAJPATRAO ROAD VILE PARLE (W), MUMBAI-400 056 / VS. INCOME TAX OFFI CER - 13(1)(4) NEW ITO-17(1)(2) AAYKAR BHAVAN, M.K.MARG NEW MARINE LINES, MUMBAI-400 020 ./ ./PAN/GIR NO.AAOFA-1550-D ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI K. GOPAL- LD.AR / RESPONDENT BY : SHRI KAVITA P. KAUSHIK- LD. DR / DATE OF HEARING : 13/09/2019 / DATE OF PRONOUNCEMENT : 03/10/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. BY WAY OF THIS MISCELLANEOUS APPLICATION FOR ASS ESSMENT YEAR [AY] 2010-11, THE ASSESSEE SEEKS RECTIFICATION / RECALL OF TRIBUNAL ORDER DATED 05/02/2019. 2 SA NO.283/MUM/2018 ARISING OUT OF ITA NO.1385/MUM/2016 DHL LOGISTICS PRIVATE LIMITED ASSESSMENT YEAR-2011-12 2. DRAWING OUR ATTENTION TO THE PETITION, LD. AR SU BMITTED THAT THE BENCH HAS OBSERVED THAT THE SERVICES RENDERED BY THE ASSE SSEE WERE NOT MERELY WAREHOUSING SERVICES AND THE SAME WERE COMPOSITE IN NATURE AS AGAINST THE PLEA MADE DURING HEARING OF THE APPEAL THAT SUP PORT SERVICES WERE INTEGRAL PART AND INTRICATELY CONNECTED TO THE MAIN WAREHOUSING SERVICES AND THUS, QUALIFY FOR DEDUCTION U/S 10AA OF THE ACT . THE SAID SERVICES WERE ALSO STATED TO BE COVERED UNDER RULE 76 OF SEZ RULE S. FURTHER, LD. AO DID NOT DOUBT THAT THE RECEIPTS WERE ON ACCOUNT OF WARE HOUSING ACTIVITIES AND THEREFORE, THE OBSERVATION MADE BY BENCH WOULD OPEN UP AN ISSUE WHICH WAS NOT DISPUTED BY LD. AO AND WOULD UNSETTLE THE F ACTUAL POSITION ACCEPTED BY LD.AO. IN THE ABOVE BACKGROUND, LD. AR SOUGHT RECTIFICATION / RECALL OF THE ORDER. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT ALL ASPECTS ARE WELL CONSIDERED BY THE BENCH WHILE ADJU DICATING THE APPEAL AND THE MATTER HAS ALREADY BEEN RESTORE BACK, KEEPING A LL THE ISSUES OPEN AND THERE COULD BE NO GRIEVANCE TO THE ASSESSEE, IN ANY MANNER. 3. UPON DUE CONSIDERATION OF PARA-5 OF THE ORDER, I T IS NOTED THAT THE ISSUE OF DEDUCTION U/S 10AA ON WAREHOUSING ACTIVITI ES HAS BEEN RESTORED BACK, KEEPING ALL THE ISSUES OPEN CONSIDERING THE O BSERVATION THAT NATURE OF SERVICES BEING PROVIDED BY THE ASSESSEE WERE NOT ME RE WAREHOUSING ACTIVITIES WHICH LOWER AUTHORITIES HAD MISSED OUT. WE FIND THAT SINCE ALL THE ISSUES HAVE BEEN KEPT UPON, THERE COULD BE NO OCCAS ION FOR THE ASSESSEE TO BE AGGRIEVED, ON THIS ACCOUNT. NEEDLESS TO ADD T HAT THE ISSUE SHALL BE DECIDED IN SET ASIDE PROCEEDINGS BY LOWER AUTHORITI ES IN ACCORDANCE WITH 3 SA NO.283/MUM/2018 ARISING OUT OF ITA NO.1385/MUM/2016 DHL LOGISTICS PRIVATE LIMITED ASSESSMENT YEAR-2011-12 LAW INCLUDING SEZ RULES. THEREFORE, WE FIND NO REAS ON TO INTERFERE IN THE ORDER, IN ANY MANNER. 4. RESULTANTLY, THE APPLICATION STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD OCTOBER, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03/10/2019 SR.PS:-JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT 3. $$% ( ) / THE CIT(A) 4. $$% / CIT CONCERNED 5. &''() , $) , / DR, ITAT, MUMBAI 6. '+,- / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.