DCIT CIR 6(3), MUMBAI V. GLAXOSMITHKLINE PHARMACEUTICALS LTD, MUMBAI

MA 699/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5297 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2001-2002
• Appeal Filed On: 06-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K CHATURVEDI
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES K , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 699 / MUM /2018 ( ARISING OUT OF ITA N O. 6029 /MUM /200 9 ) ( ASSESSMENT YEAR : 2001 02 ) M.A. NO. 700 / MUM /2018 ( ARISING OUT OF ITA N O. 5739 /MUM /200 9 ) ( ASSESSMENT YEAR : 2001 02 ) M/S GLAXO SMITHKLINE PHARMACEUTICALS LIMITED, 252, DR. A.B. ROAD, WORLI, MUMBAI - 400030 PAN: AAACG4414B VS. THE DCIT, CIR 6 (3), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RESPONDENT) A SSESSEE BY : SHRI RAJAN VORA (A R) REVENUE BY : SHRI V.K. CHATURVEDI (DR) DATE OF HEARING: 12/04 /201 9 DATE OF PRONOUNCEMENT: 11 / 07 /201 9 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE P RESENT MISCELLANEOUS APPLICATION S U/S 254 (2) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) FOR RECTIFICATION /RECALL OF COMMON ORDER DATED 04.05.2018 PASSED IN THE ASSESSEES CASE ITA NO . 3266/MUM/ 2005 AND ITA NO. 6029/MUM/2009 AND ITA NO.5739/MUM/2009 ON THE GROUND THAT CERTAIN ERRORS HAVE CREPT IN THE SAID ORDER, WHICH REQUIRE RECTIFICATION. 2. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CROSS APPEALS FOR THE ASSESSMENT YEAR 2001 - 02 (FOUR APPEALS) AND CROSS APPEALS FOR THE ASSESSME N T YEAR 2002 - 03 (THREE APPEALS) HAD COME UP FOR HEARING BEFORE THE BENCH ON 12.02.2018. ALL THE FOUR APPEALS FOR THE ASSESSMENT YEAR 2001 - 2 M.A. NO S . 699 AND 700 /MUM/2018 ASSESSMENT YEAR: 2001 - 02 02 WERE HEARD AND THE APPEALS FOR AY 2002 - 03 WERE ADJOURNED. HOWEVER, ON THE FIRST PAGE OF THE ORDER, THE BENCH HAS IN ADVERTENTLY MENTIONED THE APPEALS FOR ASSESSMENT YEAR 2001 - 02 AND ASSESSMENT YEAR 2002 - 03. THE LD. COUNSEL FURTHER SUBMITTED THAT SINCE THE SAID MISTAKE IS APPARENT ON RECORD, THE SAME MAY BE RECTIFIED. 3. THE LD. COUNSEL FURTHER POINTED OUT THAT THE TRIBU NAL IN ITS ORDER ON PAGE NO. 26 HAS OBSERVED THAT THE GROUNDS FOR ASSESSMENT YEAR 2002 - 03 ARE IDENTICAL TO THE GROUNDS FOR THE ASSESSMENT YEAR 2001 - 02 , CONTRARY TO THE FACT THAT ALL THE ISSUES INVOLVED IN APPEAL AGAINST ORDER GIVING EFFECT FOR THE AY 2001 - 02 ARE DIFFERENT FROM THE ISSUES INVOLVED IN THE OTHER APPEALS FOR THE AY 2001 - 02. HENCE, PARA NO. 96 AND 97 OF THE ORDER MAY BE DELETED. 4. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) FAIRLY ADMITTED THE MISTAKES POINTED OUT BY THE LD. C OUNSEL IN THE ORDER OF THE TRIBUNAL AND SUBMITTED THAT NECESSARY CORRECTIONS MAY BE MADE. 5. WE HAVE HEARD BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD INCLUDING THE ORDER PASSED BY THE TRIBUNAL IN THE LIGHT OF THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. AS POINTED OUT BY THE LD. COUNSEL , ON 12.02.2018 ASSESSEES APPEAL ITA NO. 3266/MUM/2005 AND REVENUES APPEAL ITA NO. 3001/MUM/2005 ARISING OUT OF ASSESSMENT ORDER U/S 143 (3) AND ASSESSEES APPEAL ITA NO. 6029/MUM/2009 AN D REVENUES APPEAL 5739/MUM/2009 ARISING OUT OF ORDER DATED 22.03.2007 GIVING EFFECT TO THE CIT (A) ORDER WERE FINALLY HEARD BY THE K BENCH OF THE TRIBUNAL AND THE APPEALS FOR THE AY 2002 - 03 WERE ADJOURNED, WHICH WERE HEARD BY A DIFFERENT BENCH OF THE TR IBUNAL. THE TRIBUNAL PASSED C OMMON ORDER IN RESPECT OF THE APPEALS HEARD ON 12.02. 20 18 , WHICH WAS ON 04.05.2018 . T HE AFORESAID FACTS REVEAL THAT THE TRIBUNAL HAS WRONGLY MENTIONED THE ASSESSMENT YEAR 2002 - 03 ON THE FIRST PAGE OF THE SAID ORDER . FURTHER, T HE TRIBUNAL HAS WRONGLY 3 M.A. NO S . 699 AND 700 /MUM/2018 ASSESSMENT YEAR: 2001 - 02 MENTIONED IN THE ORDER AT PARA 96 AND 97 OF THE SAID ORDER THAT THE GROUND RAISED BY BOTH ASSESSEE AND REVENUE IN THE AY 2002 - 03 ARE SAME IN THE APPEALS PERTAINING TO THE ASSESSMENT YEAR 2001 - 02 . SINCE, THE GROUNDS RAISED IN THE APP EALS PERTAINING TO THE ASSESSMENT YEAR ARE 2002 - 03 ARE DIFFERENT FROM THE APPEALS PERTAINING TO THE ASSESSMENT YEAR 2001 - 02 THE TRIBUNAL HAS WRONGLY DIRECTED THE AO TO FOLLOW FINDINGS OF THE APPEAL PERTAINING TO THE ASSESSMENT YEAR 2001 - 02 IN THE APPEALS P ERTAINING TO THE ASSESSMENT YEAR 2002 - 03. 6. HENCE, I N OUR CONSIDERED VIEW, THE SAID MISTAKES POINTED OUT BY THE LD. COUNSEL VIDE THE AFORESAID MAS ARE MISTAKE APPARENT ON THE RECORD WITHIN THE MEANING OF SECTION 254 (2) OF THE ACT AND THE SAME ARE REQUIR ED TO BE RECTIFIED. 7. WE THEREFORE ALLOW THE AFORESAID MISCELLANEOUS APPLICATIONS AND REPLACE THE WORDS ASSESSMENT YEAR 2001 - 02 AND 2002 - 03 APPEARING ON THE FIRST PAGE OF THE ORDER AND REPLACE THE SAME WITH THE CORRECT WORDS ASSESSMENT YEAR 2001 - 02 , DE LETE PARA NO. 96 ON PAGE OF THE SAID ORDER AND RECALL ORDER GIVING EFFECT APPEALS ITA NO. 6029/MUM/2009 AND 5739/MUM/2009 FOR THE AY 2001 - 02 FOR ADJUDICATING THE SAME BY A REGULAR BENCH OF THE TRIBUNAL. 8. ACCORDINGLY, WE DIRECT THE REGISTRY TO FIX THE APPEALS ITA NO. 6029/MUM/2009 AND 5739/MUM/2009 FOR THE AY 2001 - 02 FOR HEARING IN THE ORDINARY COURSE. IN THE RESULT, MISC. APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JULY , 2019 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 11 / 0 7 / 2019 ALINDRA, PS 4 M.A. NO S . 699 AND 700 /MUM/2018 ASSESSMENT YEAR: 2001 - 02 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A ) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI