DCIT (IT) 2(2)(1), MUMBAI V. EDENRED PTE LTD, MUMBAI

MA 84/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9218 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2012-2013
• Appeal Filed On: 18-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 244A; 13

Judgement Text

M.A. NO. 84/MUM/2021 (ARISING OUT ITA NO. 507/MUM/2016) A.Y. 2012 - 13 DCIT, (IT) - 2(2)(1) VS. M/S EDENRED PTE. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M.A NO.84/MUM/2021 (ARISING OUT OF ITA NO. 507/MUM/2016) (ASSESSMENT YEAR: 2012 - 13) DCIT, (IT) - 2(2)(1), ROOM NO. 1722, 17 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI 400 021 VS. M/S EDENRED PTE. LTD. C/O SRBC ASSOCIATES & LLP, 14 TH FLOOR, THE RUBY, 27, SENAPATI BAPAT MARG, DADAR (WEST), MUMBAI 400 028 PAN NO. AAACB6006E (REVENUE) (ASSESSEE) ASSESSEE BY : SHRI RAJAN VORA , A.R REVENUE BY : SHRI GURBINDER SINGH , D.R DATE OF HEARING : 06/08 /2021 DATE OF PRONOUNCEMENT : 06 /08 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT MISCELLANEOUS APPLICATION FILED BY THE REVENUE ARIS ES FROM THE ORDER PASSED BY THE TRIBUNAL WHILE DISPOSING OFF THE ASSESSEES APPEAL , VIZ. M/S EDENRED PTE. LTD. V S. DY.CIT ( INTERNATIONAL T AXATION) - 2(2)(1), MUMBAI IN ITA NO. 507/MUM/2016 FOR A.Y. 2012 - 13, DATED 20.07.2020. 2. THE SOLITARY GRIEVANCE OF THE REVENUE BY FILING THE PRESENT APPLICATION IS THAT THE TRIBUNAL HAD ERRED IN NOT ADJUDICATING THE G ROUND OF APPEAL NO. 5, G ROUND OF APPEAL NO. 6 AND G ROUND OF APPEAL NO . 7 (WRONGLY MENTIONED AS G ROUND OF APPEAL NO. 6, G ROUND OF APPEAL NO. 7 AND G ROUND OF APPEAL NO. 8) M.A. NO. 84/MUM/2021 (ARISING OUT ITA NO. 507/MUM/2016) A.Y. 2012 - 13 DCIT, (IT) - 2(2)(1) VS. M/S EDENRED PTE. LTD. 2 WHILE DISPOSING OFF THE ASSESSEES APPEAL IN ITA NO. 507/MUM/2016, DATED 20.07.2020 FOR A.Y. 2012 - 13. 3. AT THE VERY OUTSET OF THE HEARING OF THE APPLICA TION THE LD. D.R ADMITTED THAT THERE WAS A MISTAKE IN MENTIONING THE AFOREMENTIONED GROUND S WHILE DRAFTING THE PRESENT APPLICATION. 4. THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE SUBMITTED , THAT THE AFOREMENTIONED APPLICATION FILE D BY THE REVENUE WAS ABSOLUTELY MISCONCEIVED AND MISPLACED. I N ORDER TO BUTTRESS HIS AFORESAID CONTENTION, IT WAS SUBMITTED BY THE LD. A.R THAT THE TRIBUNAL HAD AT PAGE 32 PARA 16 SPECIFICALLY REFERRED TO AND DISPOSED OFF THE AFOREMENTIONED GROUNDS OF AP PEAL IN QUESTION. IN ORDER TO DRIVE HOME HIS AFORESAID CLAIM THE LD. A.R TOOK US THROUGH THE OBSERVATIONS OF THE TRIBUNAL QUA THE GRIEVANCE RAISED BY THE REVENUE IN THE PRESENT APPLICATION. 5. PER CONTRA, THE LD. D.R FAIRLY ADMITTED THE AFOREMENTIONED FAC TUAL POSITION. 6. WE HAVE GIVEN A THOUGHTFUL CONSIDERATION TO THE CONTENTION S ADVANCED BY THE LD. A UTHORIZED REPRESENTATIVES FOR BOTH THE PARTIES AND ALSO PERUSED THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 507/MUM/2016, DAT E D 20.07.2020. AS STATED BY TH E LD. A.R, AND RIGHTLY SO, IT IS A MATTER OF FACT BORNE FROM THE RECORD THAT THE G ROUND OF APPEAL NO. 5, G ROUND OF APPEAL NO. 6 AND G ROUND OF APPEAL NO. 7 THAT W ERE RAISED IN THE AFOREMENTIONED APPEAL, VIZ. ITA NO.507/MUM/2016 WERE DULY DEALT WITH AND DISP OSED OFF BY THE TRIBUNAL IN ITS ORDER. AS IS DISCERNIBLE FROM THE ORDER PASSED BY THE TRIBUNAL, WE FIND , THAT QUA THE ISSUE IN QUESTION IT WAS OBSERVED BY THE TRIBUNAL AS UNDER: THE ABOVE FINDINGS SUM UP THE GROUNDS OF APPEAL FOR AY 2010 - 11. SIMILAR GROUNDS OF APPEAL ARE THERE IN AY 2011 - 12 & AY 2012 - 13. ONLY EXCEPTION IS THE 5TH, 6TH & 7TH GROUND OF APPEAL FOR AY 2012 - 13. THE AO IS DIRECTED TO VERIFY THE CONTENTIONS OF THE APPELL ANT THAT IN AY 2012 - 13, HE ERRED IN (I) RECOVERING REFUND OF RS.37,03,301/ - WHICH HAS NEVER BEEN RECEIVED BY THE APPELLANT, (II) ERRED IN RECOVERING IN INTEREST OF RS.3,51,813/ - U/S 244A WHEN THE ALLEGED REFUND WAS NEVER RECEIVED AND NEITHER WAS THE M.A. NO. 84/MUM/2021 (ARISING OUT ITA NO. 507/MUM/2016) A.Y. 2012 - 13 DCIT, (IT) - 2(2)(1) VS. M/S EDENRED PTE. LTD. 3 INTERE ST THEREON RECEIVED BY THE APPELLANT, (III) LEVYING INTEREST OF RS.4,46,063/ - U/S 234D WHEN THE RELATED AMOUNT HAS NEVER BEEN RECEIVED BY THE APPELLANT. WE DIRECT THE AO TO PASS CONSEQUENTIAL ORDER ON THE ABOVE FOR AY 2012 - 13, AFTER DUE VERIFICATION. ACC ORDINGLY, WE ARE OF THE CONSIDERED VIEW THAT AS THE PRESENT APPLICATION FILED BY THE REVENUE IS BA CKED BY INCORRECT AND MISCONCEIVED FACTS, THEREFORE, THE SAME DESERVES TO BE DISMISSED. 7. RESULTANTLY, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE BEI NG DEVOID AND BEREFT OF ANY MERIT IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN COURT ON 06 .08.2021 SD/ - SD/ - ( S.RIFAUR RAHMAN ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 06 .08 .2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI