Chennai Petroleum Corporation Ltd., CHENNAI V. JCIT, CHENNAI

MA 67/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6727 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 03-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A R V SRINIVASAN
• Assessee Lawyers: R VIJAYARAGHAVAN
• Keywords: Double taxation relief

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . , ! '#$ % , BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P.NO.67/CHNY/2018 ( I.T.A.NO.687/CHNY/2013 ASSESSMENT YEAR : 2006-07) M/S.CHENNAI PETROLEUM CORPORATION LTD., 536,ANNA SALAI,TEYNAMPET, CHENNAI 600 018. VS. THE JOINT COMMISSIONER OF INCOME TAX, LARGE TAXPAYER UNIT, CHENNAI 600 034. [PAN AAACM 4392 C ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : MR.R.VIJAYARAGHAVAN,ADVOCATE /RESPONDENT BY : MR.AR.V.SRINIVASAN, JCIT, D.R / DATE OF HEARING : 08 - 0 6 - 201 8 !'# / DATE OF PRONOUNCEMENT : 08 - 0 6 - 201 8 ) / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER M.P NO.67/CHNY/2018 IS A MISCELLANEOUS PETITION FIL ED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.687/CHNY/2013 DATED 07.12.2017. 2. SHRI MR.R.VIJAYARAGHAVAN REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.AR.V.SRINIVASAN REPRESENTED ON BEHALF OF THE REVENUE. M.P NO.67/CHNY/18 :- 2 -: 3. IT WAS SUBMITTED BY LD.A.R THAT THE APPEAL OF A SSESSEE HAD BEEN DISMISSED ON ACCOUNT OF NON-DEDUCTION OF TDS I N RESPECT OF THE PURCHASE OF THE PAYMENTS MADE TO M/S.HARDY EXPLORAT ION & PRODUCTION INDIA ( IN SHORT M/S.HEPI) AS M/S.HEPI WAS ASSESS ED TO TAX IN INDIA UNDER THE INCOME TAX ACT, 1961 AND THE ASSESSEE HAD NOT OBTAINED THE NECESSARY CERTIFICATE U/S.197(2) OF THE ACT. I T WAS A SUBMISSION THAT THE TRIBUNAL HAD NOT CONSIDERED THE CLAUSE 26( 3) IN THE DOUBLE TAXATION AVOIDANCE AGREEMENT (DTAA) BETWEEN INDIA A ND USA. IT WAS A SUBMISSION THAT IN VIEW OF THE DECISION OF HO NBLE SUPREME COURT IN THE CASE OF CIT VS.SAURASHTRA KUTCH STOCK EXCHANGE LTD., REPORTED IN 305 ITR 227(SC), THE PROVISIONS OF DTAA BEING NOW BROUGHT TO THE ATTENTION OF THE TRIBUNAL, THE ORDER OF TRIBUNAL WAS LIABLE TO BE RECALLED. 4. IN REPLY, LD.D.R VEHEMENTLY SUPPORTED THE ORDER OF TRIBUNAL. IT WAS A SUBMISSION THAT THE ISSUE OF DTAA WAS NOT RAISED IN THE GROUNDS NOR THEY ARGUED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PE RUSAL OF THE GROUNDS RAISED BY THE ASSESSEE IN ITS APPEAL BEFORE THE LD.CIT(A) AS WELL AS BEFORE THIS TRIBUNAL, SHOWS THAT THE QUESTI ON OF ARTICLE 26(3) IN DTAA BETWEEN USA & INDIA WAS NOT AN ISSUE RAISED BY THE ASSESSEE OR ARGUED, EITHER BEFORE THE LD.CIT(A) OR BEFORE TH IS TRIBUNAL. THIS M.P NO.67/CHNY/18 :- 3 -: BEING SO, IT CANNOT BE SAID THAT THERE IS A MISTAKE APPARENT ON RECORD FROM THE ORDER OF TRIBUNAL, WHICH CALLS FOR RECALL OF THE ORDER OF TRIBUNAL, CONSEQUENTLY THE MISCELLANEOUS PETITION F ILED BY THE ASSESSEE STANDS DISMISSED. 6. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 08 TH JUNE, 2018, AT CHENNAI. SD/ - SD/ - ( $% . '(') ) ( ABRAHAM P GEORGE) ! / ACCOUNTANT MEMBER ( % ) (GEORGE MATHAN) * ! / JUDICIAL MEMBER + / CHENNAI ,- / DATED: 08 TH JUNE, 2018. K S SUNDARAM . / 01 2 1' / COPY TO: 1 . / APPELLANT 3. . . 3 () / CIT(A) 5. 156 78 / DR 2. / RESPONDENT 4. . . 3 / CIT 6. 69) : / GF