M/s. Exl Service Com India Pvt. Ltd., New Delhi V. DCIT, New Delhi

MA 785/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5886 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I1
• Assessment Year: 2009-2010
• Appeal Filed On: 27-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 14A; 10B; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I-1’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER MA No.785/DEL/2018 (Arising out of C.O. No.165/Del/2014) (In ITA No.2559/DEL/2014) [Assessment Year: 2009-10] M/s Exl Service.Com India Pvt. Ltd. 103-A, Ashoka Estate, Barakhamba Road, New Delhi DCIT, LTU, New Delhi PAN-AAACE5174C Assessee Revenue Assessee by Sh.Vishal Kalra, Adv. Sh.S.S. Tomar, Adv. Revenue by Sh. M. Barnwal, Sr. DR Date of Hearing 03.12.2021 Date of Pronouncement 22.12.2021 ORDER PER R.K. PANDA, AM, The assessee, through this Miscellaneous Application requests the Tribunal to rectify certain mistakes that have crept in the order of the Tribunal. 2. The ld. Counsel for the assessee drew the attention of the Bench to the contents of the Miscellaneous Application which read as under:- 2 MA No.785/Del/2018 “Re: APPLICATION UNDER SECTION 254(2) OF THE INCOME-TAX ACT, 1961 (“THE ACT”) AND RULE 34A OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, SEEKING RECTIFICATION OF THE MISTAKE APPARENT FROM RECORD IN THE ORDER DATED JUNE 18, 2018 ARISING OUT OF CROSS OBJECTION NO. 165 / Del / 2014 and ITA NO. 2559 / Del / 2014 FOR ASSESSMENT YEAR (“AY”) 2009-10, PASSED BY THE HON’BLE INCOME TAX APPELLATE TRIBUNAL (“HON’BLE ITAT”). May It Please your Honours: 1 The captioned appeal/ cross objection, filed by the Applicant stood disposed by an order dated June 18, 2018. A copy of the order passed by the Hon’ble Bench is annexed herewith and marked as Annexure 1. 2 The Applicant respectfully submits that while disposing the aforesaid appeal, apparent mistakes have crept in the order. The Applicant, thus, prays by the instant application that the mistakes as detailed below, may kindly be rectified and the order under section 254(1) of the Act, may kindly be suitably amended and rectified. Re: Non-adjudication of Ground No.6.3 of Cross Objection of the Appellant 3. In the ground of cross objection/appeal nos.6 to 6.3 for CO No.165/Del/2014 (refer page no.7 of the Hon’ble ITAT order), the appellant had challenged the action of the Dispute Resolution Panel (“DRP”)/Assessing Officer (“Assessing Officer”) of making notional addition of Rs.14,34,861/- under section 14A of the Act read with Rule8D of the Income Tax Rules, 1962 (“the Rules”). 4. The Appellant in its cross objection/ appeal had also raised an alternate ground of appeal no. 6.3 (refer page no. 7 of the ITAT order), pleading that in case the addition under section 14A of the Act is sustained by the Hon’ble ITAT, then in that case the Appellant shall 3 MA No.785/Del/2018 be allowed an enhanced deduction under section 10A/ 10B of the Act. 5. It is humbly submitted that vide order dated June 18, 2018, the Hon’ble ITAT has remanded back the issue to the file of the AO for fresh adjudication, however, the Hon’ble ITAT has inadvertently omitted to consider/ adjudicate the alternate ground of appeal no. 6.3 (refer page no. 7, 15 and 16 of the Hon’ble ITAT order). The same is evident from the finding of the Hon’ble ITAT at paras 9.1 and 9.2 of the order (refer pages 15 & 16 of the Hon’ble ITAT order). 6. The Applicant, therefore, in terms of the instant application under section 254(2) of the Act, seeks rectification of the above mistake in the order dated June 18, 2018 which are apparent from record in the light of the afore-stated factual / legal position. It is respectfully submitted that non-adjudication of grounds of appeal is a mistake apparent from records and deserves to be rectified. 3. He accordingly submitted that since ground nos.6 to 6.3 of the Cross Objection have not been adjudicated; therefore, the same should be rectified by passing appropriate order. 4. The Ld. DR, on the other hand, fairly submitted that ground nos.6 to 6.3 of the Cross Objection have not been adjudicated. Therefore, he has no objection if the order of the Tribunal is recalled for the limited purpose of adjudicating Ground nos. 6 to 6.3 of the Cross Objection. 4 MA No.785/Del/2018 5. After hearing both the sides and on perusal of the record, we find the Tribunal inadvertently has not adjudicated the ground no.6 to 6.3 of the Cross Objection No.165/Del/2014. Thus, a mistake has crept in the order of the Tribunal. We, therefore, recall the order of the Tribunal for the limited purpose of adjudicating the ground nos.6 to 6.3 of the Cross Objection No.165/Del/2014. The Miscellaneous Application filed by the assessee is accordingly allowed. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Oder pronounced in the open court on 22 nd December, 2021. Sd/- Sd/- [AMIT SHUKLA] [R.K.PANDA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 22 nd December, 2021. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? fÜA fÜA fÜA fÜA P.S P.SP.S P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi