ALLIANCE MEDIA & ENTERTAINMENT P.LTD, MUMBAI V. ITO (TDS) 1(1), MUMBAI

MA 768/MUM/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5779 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV
• Assessee Lawyers: RUCHI TAMHANKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI A BENCH, MUMBAI BEFORE SHRI R.C. SHARMA , AM & SHRI RAVISH SOOD, JM M.A.NO. 768/MUM / 2017 (ARISING OUT OF ITA NO. 5570 / MUM /201 4) (ASST. YEAR : 2009 - 1 0) (WRONGLY MENTIONED AS AGAINST A.Y 2008 - 09) ITO (TDS) - 1(1), 8 TH FLOOR, ROOM NO. 804, SMT. K.G. MITTAL AYURVEDIC HOS P ITAL BUILDING, CHARNI ROAD (W), MUMBAI. V S . M/S. ALLIANCE MEDIA & ENTERTAINMENT LTD., C/O NATVAR VEPARI & CO., ORICON HOUSE, 4 TH FLOOR, 12K DUBHASH MARG, FORT, MUMBAI 400 023 PAN NO. AAFCA3197A (APP LICANT ) (RESPONDENT) ASSESSEE BY : MS. RUCHI TAMHANKAR , AR DEPARTMENT BY : SHRI RAJESH KUMAR YADAV, DR DATE OF HEARING : 06 / 0 4 /201 8 . DATE OF PRONOUNCEMENT : 18 / 04 /201 8 . O R D E R U NDER SEC. 254(2) PER RAVISH SOOD , JUDIC IAL MEMBER THE PRESENT MISC ELLANEOUS A PPLICATION FILED BY THE REVENUE ARISES FROM THE ORDER DATED 08/02/2017 PASSED BY THE TRIBUNAL IN ITA NO. 5570/MUM/2014 , WHICH THOUGH PERTAINS TO ASSESSMENT YEAR 2008 - 09, BUT HOWEVER, HAD WRONGLY BEEN REFERRED BY THE R EVENUE IN ITS APPLICATION AS ASSESSMENT YEAR 2009 - 10. IN ANY CASE, THIS DOES NOT TURN MUCH ON THE CONTROVERSY AS OUR DISCUSSION WOULD SHOW HEREINAFTER. 2. BRIEFLY STATED, THE FACTS RELEVANT FOR DISPOSING OF F THE PRESENT MISC ELLANEOUS A PPLICATION FILED BY THE REVENUE ARE THAT BOTH THE ASSESSEE AND THE REVENUE BEING AGGRIEVED WITH THE ORDER PASSED BY THE CIT(A) - 12, ITO (TDS) VS. M/S. ALLIANCE MEDIA & ENTERTAINMENT LTD. M.A.NO. 768/MUM/2017 A.Y. 2008 - 09 2 MUMBAI, HAD FILED APPEAL S FOR ASSESSMENT YEARS 2008 - 09 & 2009 - 10 BEF ORE THE TRIBUNAL , AS UNDER: - S.NO. NAME OF THE ASSESSEE A.Y. ITA ORDER NO. & DATE APPEAL FILED BY RESULT 1. ALLIANCE MEDIA & ENTERTAINMENT PVT. LTD. 2008 - 09 5747/MUM/2014 DT. 08/02/2017 ASSESSEE SET ASIDE 2. - SAME AS ABOVE - 2008 - 09 5570/MUM/2014 ITO(TDS) - 1 DISMISSED 3. - SAME AS ABOVE 2009 - 10 5571/MUM/2014 ITO(TDS) - 1 DISMISSED THE APPEAL OF THE ASSESSEE AND THAT OF THE R EVENUE FOR ASSESSMENT YEAR 2008 - 09 , MARKE D AS ITA NO. 5947/MUM/2014 AND ITA NO. 5570/MUM/2014 , RESPECTIVELY, WERE DISPOSED OF F BY THE TRIBUNAL BY A COMBINED ORDER, DATED 08/02/2017. THE APPEAL FILED BY THE R EVENUE FOR ASSESSMENT YEAR 2009 - 10, MARKED AS ITA NO. 5571/MUM/2014 WAS DISPOSED OF F BY THE TRIBUNAL BY A SEPARATE ORDER DATED 08/02/2017 . 3 . WE FIND FROM A PERUSAL OF THE ORDER PASSED WHILE DISPOSING OF F THE APPEAL OF THE REVENUE FOR ASSESSMENT YEAR 2008 - 09 , MARKED AS ITA NO. 5570/MUM/2014 , THAT THE FOLLOWING ERRORS ON ACCOUNT OF INADVERTENT CLERICAL MISTAKE S HAD CREPT IN THE BODY OF THE ORDER: - (I) THE AMOUNT OF PAYMENTS MADE BY THE ASSESSEE ON WHICH TAX WAS DEDUCTED AT SOURCE HAD WRONGLY BEEN MENTIONED AT PAGE 14 PARA 2 OF THE ORDER AS RS. 4,18,53,865/ - , AS AGAINST THE ACTUAL AMOUNT OF RS. 2,75,00,000/ - . (II) THE NUMBER OF PARTIES TO WHOM THE AFORESAID PAYMENTS WERE MADE BY THE ASSESSEE WERE WRONGLY MENTIONED AS 6 PARTIES AS AGAINST THE ACTUAL NUMBER OF 5 PARTIES . 4. THAT AS THE AFORESAID MISTAKE S ARE GLARING AND APPARENT FROM RECORD, THEREFORE, THE SAME ARE BEING RECTIFIED AS UNDER: - ITO (TDS) VS. M/S. ALLIANCE MEDIA & ENTERTAINMENT LTD. M.A.NO. 768/MUM/2017 A.Y. 2008 - 09 3 (I) THE AMOUNT OF RS. 4,18,53,865 MENTIONED AT P AGE NO.14 - P ARA 2 OF THE ORDER BE READ AS RS. 2,75,00,000/ - (II) THE MENTION OF 6 PARTIES IN THE ORDER BE READ AS 5 PARTIES . 5 . THE ORDER PASSED IN ITA NO. 5570/MUM/2014 FOR ASSESSMENT YEAR 2008 - 09 IS THUS RECTIFIED IN TERMS OF OUR AFORESAID OBSERVATIONS . BEFORE PARTING , WE MAY HEREIN CLARIFY THAT THE REVENUE IN ITS MISC ELLANEOUS A PPLICATION HAD WRONGLY OBSERVED THAT THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 5570/MUM/2014 PERTAINS TO ASSESSMENT YEAR 2009 - 10, WHILE FOR THE FACT AS IT SO REMAINS IS THAT THE SAME PERTAINS TO ASSESSMENT YEAR 2008 - 09. 6 . WE FURTHER FIND THAT THE ORDER PASSED BY THE TRIBUNAL WHILE DISPOSING OF F THE APPEAL OF THE REVENUE FOR ASSESSMENT YEAR 2009 - 10 IN ITA NO. 5571/MUM/2014 ALSO SUFFERS FROM CERTAIN MISTAKES, COGNIZANCE OF WHICH IS BEING TAKEN ON A SUO - MOT TO BASIS , AS UNDER: - (I) TH AT AT P AGE NO.1 OF THE ORDER IN ITA NO. 5571/MUM/2014 THE ASSESSMENT YEAR HAD WRONGLY BEEN MENTIONED AS ASSESSMENT YEAR 2008 - 09 , AS AGAINST THE CORRECT YEAR ASSESSMENT YEAR 2009 - 10 . (II) THE AMOUNT OF PAYMENTS MADE BY THE ASSESSEE ON WHICH TAX WAS DEDUCTED AT SOURCE HAD WRONGLY BEEN MENTIONED AT PAGE NO. 3 PARA 2 AS RS. 2,75,00,000/ - , AS AGAINST THE ACTUAL AMOUNT OF RS. 4,18,53,865/ - . (III) THE NUMBER OF PARTIES TO WHOM THE AFORESAID PAYMENTS WERE MADE BY THE ASSESSEE WERE WRONGLY MENTIONED AS 5 PARTIES AS AGA INST THE ACTUAL NUMBER OF 6 PARTIES . ITO (TDS) VS. M/S. ALLIANCE MEDIA & ENTERTAINMENT LTD. M.A.NO. 768/MUM/2017 A.Y. 2008 - 09 4 7 . WE ARE OF THE CONSIDERED VIEW THAT AS THE AFORESAID MISTAKE S ARE GLARING AND APPARENT FROM RECORD, THEREFORE, THE SAME ARE BEING RECTIFIED ON A SUO MOTTO BASIS, AS UNDER: - (I) THE ASSESSMENT YEAR MENTIONED AT P AGE NO.1 OF THE ORDER AS ASSESSMENT YEAR 2008 - 09 BE READ AS ASSESSMENT YEAR 2009 - 10 . (II) THE AMOUNT OF RS. 2,75,00 ,00 0/ - MENTIONED AT P AGE NO. 3 - P ARA 2 OF THE ORDER BE READ AS RS. 4,18,53,865/ - . (II) THE MENTION OF THE 5 PARTIES IN THE ORDER BE READ AS 6 PARTIES . 8 . THE ORDER PASSED IN ITA NO. 5571/MUM/2014 FOR ASSESSMENT YEAR 2009 - 10 IS THUS RECTIFIED ON SU O - MOT TO BASIS IN TERMS OF OUR AFORESAID OBSERVATIONS. 9. IN THE RESULT, MISC ELLANEOUS A PPLICATION FILED BY THE R EVENUE IN ITA NO. 5570/MUM/2014 FOR A.Y 2008 - 09 (WRONGLY MENTIONED AS A.Y 2009 - 10) IS ALLOWED IN TERMS OF OUR AFORESAID OBSERVATIONS , WHILE FOR THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 5571/MUM/2014 FOR A.Y 2009 - 10 IS SUO MOTTO RECTIFIED BY US AS HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 1 8 T H DAY OF APRIL , 201 8 . S D / - S D / - ( R .C. SHARMA ) ( RAVISH SOOD ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 T H APRIL , 201 8 . VR/ - ITO (TDS) VS. M/S. ALLIANCE MEDIA & ENTERTAINMENT LTD. M.A.NO. 768/MUM/2017 A.Y. 2008 - 09 5 COPY TO: 1. THE ASSESSEE - M/S. ALLIANCE MEDIA & ENTERTAINMENT LTD., C/O NATVAR VEPARI & CO., ORICON HOUSE, 4TH FLOOR, 12K DUBHASH MARG, FORT, MUMBAI 400 023 . 2. THE REVENUE ITO (TDS) - 1(1), 8TH FLOOR, ROOM NO. 804, SMT. K.G. MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD (W), MUMBAI. 3. LD. CIT (TDS), MUMBAI - 2. 4. LD. CIT(A) - 12, MUMBAI. 5. THE D.R . , MUMBAI . 6. GUARD FILE. BY ORDER (DY./ASST. REGISTRAR) , ITAT, MUMBAI .