DCIT International Taxation, CHENNAI V. OPG Powergeneration Pvt Ltd., CHENNAI

MA 74/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2622 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 19-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201(1)

Judgement Text

आयकर अपीलीय अिधकरण ‘डी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कु मार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No. 74/Chny/2022 (Arising out of ITA No. 2877/Chny/2018) ( िनधाCरण वषC / Assessment Year: 2010-11) DCIT International Taxation, Chennai. बनाम / V s. M/s. OPG Power Generation Pvt. Ltd. 6, Sardar Patel Road, Guindy, Chennai – 600 032. थायी लेखा सं. /जीआइ आर सं. /P A N/ G I R No . AAAC O - 8 1 9 3 - M (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri AR V Sreenivasan (Addl. CIT) – Ld. DR थ की ओरसे/ Respondent by : Shri V. Ravichandran (CA) – Ld. AR सुनवाई की तारीख/Date of He arin g : 30.09.2022 घोषणा की तारीख /Date of Pronouncement : 30.09.2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. By way of this application, the revenue seeks amendment / further instruction in Tribunal order passed on 22.03.2022. 2. In the captioned appeal, the assessee had challenged the order passed by revenue u/s 201(1) / 201(1A) for AY 2010-11 for non- deduction of tax at source on payment made by the assessee to M/s Noble Chartering Inc. The assessee, inter-alia, submitted that no such payment was made to this entity during this year. The submissions were supported by the certificate of Chartered Accountant and an affidavit of M.P No.74/Chny/2022 2 director of assessee-company. These documents were confronted to the revenue. The revenue placed on record the report of concerned Assessing Officer wherein it was admitted that the impugned payments were not made by the assessee during AY 2010-11. It was accordingly held by the bench that the impugned demand would be unsustainable and accordingly, the appeal was allowed. 3. The revenue seek indulgence in the order on the ground that genuine typographical error had incurred in the impugned order and the payments referred belonged to Financial Year 2013-14 relevant to Assessment Year 2014-15. Accordingly, the revenue seek instruction from the bench to AO to pass such order u/s 201(1) / 201(1A) for AY 2014-2015. 4. We find that an order could be amended to correct mistakes which are apparent from records and not otherwise. Review of the order is impermissible except to the extent provided under the statute. The appeal as preferred by assessee for AY 2010-11 has been disposed-off by the bench considering the fact of the case. The revenue seek further instruction from bench to initiate proceedings u/s 201(1) / 201(1A) for subsequent year which do not constitute mistake apparent from record. No such instructions could otherwise be given while adjudicating the appeal for AY 2010-11. Therefore, we see no reason to interfere in the order. 5. The application stand dismissed. Order pronounced on 30 th September, 2022. Sd/- (MAHAVIR SINGH) उपा23 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद; / ACCOUNTANT MEMBER चे*ई Chennai; िदनांक Dated : 30-09-2022. JPV JPVJPV JPV M.P No.74/Chny/2022 3 आदेशकीWितिलिपअ8ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF