THE BHATIA GENERAL HOSPITAL, MUMBAI V. INCOME TAX OFFICER (OSD)(TDS) 3(2), MUMBAI

MA 63/MUM/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4074 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 63/MUM/2020 (Arising out of ITA No. 7202/Mum/2017) (ASSESSMENT YEAR: 2008-09) & MA No. 64/MUM/2020 (Arising out of ITA No. 7203/Mum/2017) (ASSESSMENT YEAR: 2009-10) & MA No. 65/MUM/2020 (Arising out of ITA No. 7205/Mum/2017) (ASSESSMENT YEAR: 2011-12) The Bhatia General Hospital, Tardeo Road, Nana Chowk, Mumbai - 40007 [PAN: AAATT3440K] Income Tax Officer (OSD)(TDS) 3(2), 9 th Floor, K.G. Mittal Ayurvedic Hospital – Building, Charni Road, Mumbai .................. Vs ................... Appellant Respondent Appearances For the Appellant/Assessee For the Respondent/ Department : : Shri RV Shah Shri C.T. Mathews Date of conclusion of hearing Date of pronouncement of order : : 04.03.2022 01.06.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. These Miscellaneous Applications have been filed by the Assessee for rectification of common order, dated 31.05.2019, passed by the “B” Bench of the Tribunal in three appeals, being ITA No. 7202 /Mum/2017, 7203/Mum/2017 & 7205/Mum/2017] pertaining to Assessment Year 2008-09, 2009-10 and 2011-12, respectively. MA Nos. 63, 64& 65/Mum/2020 Assessment Years: 2008-09, 2009-10 & 2011-12 2 2. Briefly stated that facts are that the Assessee, a Public Charitable Hospital, had made certain payments to M/s Bombay MRI Pvt. Ltd., M/s Metropolis Health Services (I) Pvt. Ltd. and M/s SRL Ranbaxy Ltd. during the previous year relevant to the Assessment Year 2008-09, 2009-10 and 2011-12. Order was passed by the Assessing Officer on levying interest under Section 201(1A) of the Act. Thereafter, on a rectification application filed by the Assessee, demand raised under Section 201(1A) of the Act was reduced to Nil. However, CIT(A) confirmed the levy of interest under Section 201(1A) of the Act for the period commencing from the date on which the tax was first deductible to the date of filing of relevant return of income by the recipient–deductee. The appeals filed by the Assessee was disposed of by way of common order dated 31.05.2019 which is now sought to be rectified by way of present the applications. MA No. 63/Mum/2020 3. Before us, Ld. Authorised Representative for the Assessee referred to paragraph 3 of the application and after making submissions on merits, he pointed out that the same submission was made before the Tribunal when the appeals were heard. However, the Tribunal has failed to consider the same which constitutes mistake apparent on record. He referred to paragraph 2 of the application and submitted that the grounds stated therein have not been adjudicated. 4. Ld. Departmental Representative submitted that the Tribunal has dismissed the appeal of the Assessee by reasoned order and there is no mistake apparent on record. 5. In Ground No. 1, 1.1, and 1.2 of the appeal, corresponding to the grounds referred to in paragraph 2 of the application, the Assessee had challenged the order, dated 28.09.2017, passed by the MA Nos. 63, 64& 65/Mum/2020 Assessment Years: 2008-09, 2009-10 & 2011-12 3 Commissioner of Income Tax (Appeals)-60, Mumbai [hereinafter referred to as „the CIT(A)‟] under Section 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) on the ground that the Assessee had no liability to withhold tax and therefore, provisions of Section 201(1A) are not attracted. Having perused the material on record, and the order dated 31.05.2019 passed by the Tribunal, we find merit in the contention of the Assessee that Ground No. 1, 1.1, and 1.2 of the appeal have not been adjudicated which constitutes a mistake apparent on record. Accordingly, the appeal (ITA No. 7202/Mum/2017) is restored for the limited purpose of adjudication of Ground No. 1, 1.1 and 1.2 of the appeal. MA No. 64/Mum/2020 and MA No. 65/Mum/2020 6. The facts and circumstances in the appeals pertaining to Assessment Year 2009-10 and 2011-12 are identical to that of Assessment Year 2008-09. All the appeals raising identical grounds same were disposed of by way of common order, dated 31.05.2019. Accordingly, in view of paragraph 2 to 4 above, ITA No. 7203/Mum/2017 for Assessment Year 2009-10 and ITA No. 7205/Mum/2017 for Assessment Year 2011-12 are also restored for the limited purpose of adjudication of Ground No. 1, 1.1 and 1.2 of the respective appeals. 7. The Registry is directed to fix the abovesaid three appeals for hearing in regular course upon intimation to the parties. 8. In result, the present applications are allowed. Order pronounced on 01.06.2022. Sd/- Sd/- (Om Prakash Kant) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 01.06.2022 Alindra, PS MA Nos. 63, 64& 65/Mum/2020 Assessment Years: 2008-09, 2009-10 & 2011-12 4 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदिकरण, म ुंबई / ITAT, Mumbai