DCIT, New Delhi V. M/s. Impulse International Pvt. Ltd., New Delhi

MA 676/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3567 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 05-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MANISHA SHARMA
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri Challa Nagendra Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 676/Del/2019 (In ITA No. 5454/Del/2011 : Asstt. Year : 2006-07) DCIT, Circle-12(1), New Delhi Vs M/s. Impulse International Pvt. Ltd, CM-7, Greater Kailash, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACI1715G Assessee by : Ms. Manisha Sharma, Adv. Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 27.05.2022 Date of Pronouncement: 13.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The revenue filed the Miscellaneous Application alleging that there is an omission on the part of the Tribunal by not considering the issue of disallowances of Rs. 4,33,225/- made on account of section 14A read with Rule 8D of the Income Tax Rules, 1962 and Rs. 1,22,650/- made on account of software expenditure as capital in nature for the Assessment Year 2006-07 and constitute a mistake apparent from the record by dismissal of the appeal of the revenue. 2. We have gone through the order of the Tribunal dated 12.03.2019 where the assessment order pertain to Assessment Year 2006-07 in ITA No. 5454/Del/2011 was dealt in a 2 comprehensive order involving all the appeals out of which four appeals pertaining to the revenue and one appeal pertaining to the Assessee. At page No. 2 of the appeal order at the very beginning it has been mentioned that "the issues involved and the grounds of appeal are common in all the cases and hence they are being dealt issue wise instead of ground rise”. 3. The issue of disallowances u/s 14A has been dealt at page Nos. 6 and 7 of the said order and the issue of software expenditure was omitted to be adjudicated. Hence, the order is recalled for the limited purpose of adjudication of the ground of “disallowance of software expenses of Rs.1,22,652/-“. 4. In the result, the MA of the Revenue is allowed. Order Pronounced in the Open Court on 13/07/2022. Sd/- Sd/- (Challa Nagendra Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/07/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR