Asst. Commissioner of Income Tax (TDS), Circle-2(2), Mumbai, MUMBAI V. STATE BANK OF INDIA-CORPORATE CENTRE , MUMBAI

MA 634/MUM/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1744 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-06-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 29-11-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS; Set aside
• Section: 201; 73; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH P KANT, AM AND MS. KAVITHA RAJAGOPAL, JM M A N o . 6 34/ M u m/ 2 0 2 3 (A ri s i n g ou t o f IT A N o. 26 09 / M u m/ 20 2 2) ( A s s e ss me nt Y ea r: 20 1 3- 14 ) a nd IT A N os . 27 26 t o 2 73 1 /M u m / 20 22 (A s s ess me n t Y e a rs : 201 2 -1 3 to 2 01 7 - 1 8) Asst. CIT (TDS), Circle-2(2) Mumbai V s. State Bank of India Corporate Centre 2 nd Floor, Office Administration Department, State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400 021 P A N / G I R N o. AA A CS 85 7 7 K (Applicant) : (Respondent) Applicant by : Shri Ninad Patade Respondent by : Shri H M Bhatt D a te o f H e a r i n g : 07.06.2024 D ate of P ro n ou n ce me n t : 07.06.2024 O R D E R Per Kavitha Rajagopal, J M: The present Miscellaneous Application has been filed by the Revenue, pertaining to the order of the Tribunal dated 28.04.2024 relevant to assessment year (A.Y. for short) 2013-14 and 2012-13 to 2017-18 respectively. 2. The Revenue has filed this miscellaneous application for rectification of error crept in the order of the Tribunal. 3. We have heard the rival submissions and perused the materials available on record. It is observed that the order of the Tribunal dated 28.04.2023 was passed in respect of the following appeals tabulated hereunder: 2 M A N o . 6 3 4 / M u m / 2 0 2 3 Asst. CIT (TDS) vs. State Bank of India Corporate Centre Sr. No. ITA No./Year A.Y. Decision 1 2609/2022 2013-14 Set aside to the file of the ld. CIT(A) 2 2726/2022 2012-13 Remanded back to the file of the ld. CIT(A) 3 2727/2022 2013-14 4 2728/2022 2014-15 5 2729/2022 2015-16 Remanded back to the file of the file to the ld. AR and directed ld.AO to give sufficient opportunity of being heard to the assessee 6 2730/2022 2016-17 7 2731/2022 2017-18 4. It is observed that ITA No. 6209/Mum/2022 relevant to A.Y. 2013-14 is filed by the State Bank of India, Corporate Centre, whereas the other appeals are filed by the State Bank of India, CAG branch. That being so, in the consolidated order passed by the Tribunal only State Bank of India, Corporate Centre has been specified in the cause title for all these appeals. We, therefore, find that there is an mistake apparent on the record of the order of the Tribunal which requires rectification. We, therefore, are of the considered view that ITA No.2609/2022, AY 2013-14 pertains to “State Bank of India, Corporate Centre, 2 nd Floor, State Bank Bhawan, Madam Cama Road, Nariman Point, Mumbai, PAN-AAACS8577K, TAN-MUMS48590D” and ITA Nos. 2726/2022 to 2731/2022, AY 2012-13 to AY 2017-18 pertain to other branch of the SBI i.e., “State Bank of India, CAG Branch, Neville House, J N Heredia Marg, Ballard Estate, Mumbai-400 001, PAN – AAACS8577K, TAN-MUMC10673F”. Therefore, the cause title should be read as under : IT A Nos . 2609 /M u m /2 0 22 (A s s es s m e nt Y e ar : 2 0 13- 14 ) State Bank of India Corporate Centre 2 nd Floor, Office Administration Department, State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400 021 V s . CIT(A), NFAC Mumbai PA N/ G I R No. A AA CS 8 5 7 7 K (Appellant) : (Respondent) 3 M A N o . 6 3 4 / M u m / 2 0 2 3 Asst. CIT (TDS) vs. State Bank of India Corporate Centre IT A No s . 2 726 t o 2 7 3 1/ Mum / 20 22 (A s s es s m e nt Y e ar s : 2 012 -1 3 t o 2 0 1 7- 1 8) State Bank of India, CAG Branch, Neville House, J N Heredia Marg, Ballard Estate, Mumbai-400 001, PAN – AAACS8577K, TAN-MUMC10673F” V s . CIT(A), NFAC Mumbai (Appellant) : (Respondent) 5. We also observed that the Revenue has prayed for passing separate orders in ITA No. 2609/Mum/2022 and ITA No. 2726 to 2731/Mum/2022, which we consider it as irrelevant for the reason that the Tribunal has given its finding in all these appeals according to its facts and we, therefore, allow this miscellaneous petition only to the extent of rectifying the error specified hereinabove. 6. In the result, the miscellaneous application filed by the Revenue is allowed. Order pronounced in the open court on 07.06.2024. Sd/- Sd/- (Om Prakash Kant) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 07.06.2024 Roshani , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT - concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai