SMS CONCAST AG,DELHI V. ACIT CIRCLE-3(1)(2) INTERNATIONAL TAXATION, DELHI

MA 270/DEL/2025

AI Insights

The case involves SMS Concast AG, the applicant, who filed miscellaneous applications against the order of the Income Tax Appellate Tribunal concerning four different assessment years. The applications sought to rectify mistakes in the Tribunal's earlier order, which had discrepancies in cross-references to the grounds of appeal. The Tribunal acknowledged these errors as apparent on record and corrected them, ensuring that the findings for each assessment year were consistent and correctly referenced. The corrections pertained to issues related to drawings and designs, which were found to be similar across the specified assessment years, thus allowing for a uniform application of the Tribunal's earlier findings from AY 2005-06.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783505 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 29-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: RICHA AGARWAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘D’ : NEW DELHI. BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER MA No.267/DEL/2025 (in ITA No.2695/DEL/2018) (Assessment Year: 2014-15) MA No.268/DEL/2025 (in ITA No.3071/DEL/2019) (Assessment Year: 2015-16) MA No.269/DEL/2025 (in ITA No.1443/DEL/2022) (Assessment Year: 2016-17) MA No.270/DEL/2025 (in ITA No.1444/DEL/2022) (Assessment Year: 2017-18) SMS Concast AG, vs. ACIT, International Taxation, C/o MohinderPuri& Co., Circle 3(1)(2), 1A-1D, Vandhna, New Delhi. 11, Tolstoy Marg, New Delhi – 110 01. (AADCC2848Q) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Ms. Richa AgarwaL, CA REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 10.10.2025 Date of Order : 06.11.2025 ORDER PER S. RIFAUR RAHMAN, AM : Printed from counselvise.com 2 MA Nos.267 to 270/Del/2025 1. These misc. applications are filed by the Applicant/Assessee against the order of the Tribunal in ITA Nos.2695/Del/2018, 3071/Del/2019, 1443/Del/2022 and 1444/Del/2022 dated 06.01.2025 for Assessment Years 2014-15, 2015-16, 2016-17 and 2017-18 respectively for rectifying the mistakes in the impugned order dated 06.01.2025. 2. At the time of hearing on 26th September 2024 before the ‘D’ Bench, the ld. AR of the assessee submitted certain mismatch of cross reference to the Grounds of Appeal in the connected appeals filed by the assessee in the combined order passed vide order dated 06.01.2025. The relevant mismatch of para numbers are submitted in the tabular form, which is reproduced below for the sake of brevity :- Printed from counselvise.com 3 MA Nos.267 to 270/Del/2025 3. On the other hand, ld. DR of the Revenue did not have any objection to the proposed rectification in the said order as the same are mistakes apparent on record. 4. Considered the rival submissions and material placed on record. After going through the misc. application and the impugned order dated 06.01.2025, we are rectifying the mistakes apparent on record as under :- (i) Para No.21 is modified and substituted as under :- “21. Ground No.3 is with regard to drawings and designs, this ground is already decided by us in Ground No.3 in AY 2005-06 above. Since the facts are exactly similar to AY 2005-06 our above findings in AY 2005-06 are applicable mutatis mutandis in AY 2014-15. Accordingly, Ground No.3 is allowed for statistical purposes with the same direction.” (ii) Para No.40 is modified and substituted as under :- “Ground Nos.4 & 5 of AY 2015-16 and Ground No.4 of AYs 2016-17 & 2017-18 is consequential and premature, hence the same is dismissed.” (iii) Para No.41 is modified and substituted as under :- “41. Ground No.3 of AYs 2015-16, 2016-17 & 2017-18 is covered against the assessee as decided by us in Ground No.5 of AY 2014-15 vide Paras 21 Printed from counselvise.com 4 MA Nos.267 to 270/Del/2025 & 22. Hence, following our decision as aforesaid, ground no.3 is dismissed.” (iv) Para No.42 is modified and substituted and Para 42(1) is added as under :- “42. Ground No.2 of AYs 2015-16 is decided by us in Ground No.4 of AY 2014-15 vide Paras 25 to 36 against the assessee. Since the facts are exactly similar to AY 2014-15 our above findings in AY 2014-15 are applicable mutatis mutandis in AYs 2015-16. Accordingly, Ground No.2 of AYs 2015- 16 is dismissed.” (v) With regard to Ground No.2 of AYs 2016-17 & 2017-18, since we have not adjudicated the Ground No.2 of AYs 2016-17 and 2017-18, the issue raised in the above ground is covered in favour of the assessee decided by us in AY 2005-06 at Para No.21 (which is modified by us). The same may be read as under :- “42.1. Ground No.2 is with regard to drawings and designs, this ground is already decided by us in Ground No.3 in AY 2005-06 above. Since the facts are exactly similar to AY 2016-17 & 2017-18 our above findings in AY 2005-06 are applicable mutatis mutandis in AY 2016-17 & 2017-18. Accordingly, Printed from counselvise.com 5 MA Nos.267 to 270/Del/2025 Ground No.2 is allowed for statistical purposes with the same direction.” Accordingly, we rectify the aforesaid mistakes and modify/substitute the paras as aforesaid in the impugned order dated 06.01.2025 and rest of the order remains the same. 5. In the result, the misc. applications filed by the assessee are allowed. Order pronounced in the open court on this 6TH day of November, 2025. SD/- SD/- (VIKAS AWASTHY) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06.11.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "