TATA AIA LIFE INSURANCE COMPANY LIMITED,MUMBAI V. DCIT- 8(3)(1), MUMBAI

MA 104/MUM/2024

AI Insights

The case involves Tata AIA Life Insurance Company Limited (the Assessee) filing miscellaneous applications against the Deputy Commissioner of Income Tax, seeking specific directions related to the implementation of a previous Tribunal order dated 08.11.2019. The Tribunal had earlier directed the Assessing Officer to give effect to this order within three months. However, the Assessee later claimed that their contentions were not fully addressed and sought to keep other contentions open for discussion. The Tribunal's review revealed that the Assessing Officer had already complied with the order by passing a consequential order on 15.09.2020, which the Assessee failed to disclose during the proceedings. As a result, the Tribunal dismissed the applications as infructuous and imposed a token cost on the Assessee for its negligence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397908 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HEMANSHU JOSHI; LD.
• Assessee Lawyers: MADHUR AGRAWAL; LD

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER MA No.105/M/2024 Assessment Year: 2014-15 (Arising out of ITA No. 1132/MUM/2023) & MA No.104/M/2024 Assessment Year: 2015-16 (Arising out of ITA No. 1133/MUM/2023) M/s. TATA AIA Life Insurance Company Limited 14th Floor, Tower A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel, Mumbai-400013. PAN: AABCE7869B Vs. Deputy Commissioner of Income Tax -8(3)(1) Room no 615, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agrawal, Ld. A.R. Revenue by : Shri Hemanshu Joshi, Ld. D.R. Date of Hearing : 31-01-2025 Date of Pronouncement : 06-06-2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: These miscellaneous applications arises out of ITA Nos.1132 & 1133/MUM/2023 pertaining to A.Ys 2014-15 & 2015-16 which were decided by this Bench vide common and composite order dated 27.07.2023, by considering specific submissions, as emphasized by the Assessee to the effect: “That the appeals of the Assessee may be disposed of by giving specific direction to the Assessing Officer (AO) to give appeal MA No.104/MUM/2024 & 105/MUM/2024 Tata AIA Life Insurance Company Limited 2 effect to the order dated 08.11.2019 passed by the Tribunal in Assessee’s own case for the A.Y. 2014-15, as the Assessee vide letter dated 10.02.2020 has already requested the AO to pass the order by giving effect to the said order of the Tribunal”. 2. Thus, considering the specific request/submission of the Assessee, the appeals of the Assessee i.e. ITA Nos.1132 & 1133/MUM/2023 were disposed off, vide order dated 27.07.2023, with the following directions: “Considering the peculiar facts and circumstances of the case, we for proper decision of the case and for the end of litigation and for the ends of substantial justice, deem it appropriate to direct the Assessing Officer to take appropriate action for giving effect to the order of the Hon’ble Tribunal referred to above, by disposing of the application dated 10th Feb, 2020 filed by the Assessee in this regard within 03 months of this order.” 3. The Assessee, thereafter being dissatisfied, preferred these miscellaneous applications. For brevity, the facts and issues raised in MA No.105/M/2024 as lead case, have been taken for adjudication of instant Applications, wherein the Assessee has claimed and prayed as under: “The Tribunal's noting that \"the Applicant has only emphasized that the appeal of the Assessee may be disposed off by giving specific direction Assessing Officer to give appeal effect to the order dated 8th Nov, 2019 passed by the Hon'ble ITAT in Assessee's own case for AY: 2014-15..\" give rise to mistake apparent from the record as the Tribunal has inadvertently not noted the contention of the Applicant that along with the direction as granted in the order, the Applicant had also submitted that all the other contentions of the Applicant be kept open to be raised MA No.104/MUM/2024 & 105/MUM/2024 Tata AIA Life Insurance Company Limited 3 before the Assessing Officer. The Applicant submits that if such finding is not given, it will cause prejudice to the Applicant, as the Revenue may contend that on the merits, the Tribunal has not accepted the contention of the Applicant and, therefore, it is not open to the Applicant to agitate the same even though there is no finding on the merits of the case in the order of the Tribunal. Therefore, the Applicant is seeking a further direction in paragraph 4 of the order to the effect that the Tribunal has left open the other contentions of the Applicant on merits to be raised before the Assessing Officer, after determining the income to give effect to the order of the Tribunal dated 8 November 2019 or any other suitable finding as the Tribunal deems fit. 2. In the alternate, the Applicant requested the Tribunal to remand the matter back to Commissioner of Income-tax (Appeals) in line with its order pertaining to assessment year 2012-13 as the issue involved was related and consequential to the matter pertaining to assessment year 2012-13.” 4. More or less, the Assessee has claimed that the Tribunal has inadvertently not noted the contention of the Assessee/Applicant that along with the direction as granted in the order, the Assessee /Applicant had also submitted that all the other contentions of the applicant be kept opened to be raised before the AO and therefore further direction be given in para 4 of the order to the effect that the Tribunal has left open the other contentions of the applicant on merits, to be raised before the AO, after determining the income to give effect to the order of the Tribunal dated 08.11.2019 or any other suitable finding, as the Tribunal deems fit. 4.1 The Assessee in the alterative, requested the Tribunal to remand the matter back to the Commissioner of Income Tax (Appeals) in line with its order pertaining to the A.Y. 2012-13, as MA No.104/MUM/2024 & 105/MUM/2024 Tata AIA Life Insurance Company Limited 4 the issue involved was related and consequential to the matter pertaining to the A.Y. 2012-13. 5. This Court by considering the contention and prayer raised by the Assessee and in order to verify “whether any consequential order as per direction enshrined in the Tribunal vide order dated 27.07.2023 wherein 03 months’ time was given to pass consequential order, has already been passed by the AO or not”, has afforded various opportunities to the parties, on which both the parties on one or other pretext kept asking for adjournments from time to time, however, of no avail. 6. Thus, after waiting for the long time and in the constrained circumstances, this Court was constrained to pass a stern order 22.11.2024 by which specific directions were given to the parties to file status of the letter/application dated 10.02.2020 filed by the Assessee before the Jurisdictional AO for giving effect to the order dated 08.11.2019 of the Tribunal. This Court also directed the JAO to file explanation report \"as to why order dated 27.7.2023 passed by this Bench has not been followed with. For the sake of brevity and ready reference, directions given vide order dated 22.11.2024, read as under: 22.11.2024 “Both the parties are directed to file status of the letter/application dated 10.2.2020 filed by the Assessee before the Jurisdictional Assessing Officer (JAO) for passing the order by giving effect to the order dated 08.11.2019 passed by the Hon'ble Tribunal in case pertains to AY 2014- 15, on or before the next date of hearing positively. The JAO is also directed to file explanation report \"as to why order dated 27.7.2023 passed by this Bench has not been followed with. Fix the case on 10-01-25 for compliance by the JAO.” MA No.104/MUM/2024 & 105/MUM/2024 Tata AIA Life Insurance Company Limited 5 7. Somehow on the date of hearing on 10.01.2025, the Assessee filed the copy of the appeal giving effect order dated 15.09.2020, whereby the effect to the order dated 08.11.2019 passed by the Hon’ble Co-ordinate Bench of the Tribunal at Mumbai in ITA No.1683/M/2018 has already been given by the AO, by determining loss of Rs.2,38,92,70,071/-, which was set off against the income of A.Y. 2014-15. 8. This was very strange, as the appeal effect order dated 15.09.2020 was available and certainly would be in the knowledge of the Assessee, but still the Assessee has not brought this particular fact to this Court and emphasized for disposing of the appeals under consideration, with a direction to the AO to give appeal effect to the order dated 08.11.2019 passed in the Assessee’s own case for A.Y. 2014-15, by the Tribunal and therefore considering a specific submission/prayer of the Assessee this Court was constrained to direct the AO to take appropriate action for giving effect to the order dated 08.11.2019 by the Tribunal (supra) by disposing of application dated 10.02.2020 filed by the Assessee in this regard, within three months of the order dated 27.02.2023. Whereas it is a fact that appeal effect order was already passed by the AO on dated 15.09.2020. 9. Even otherwise, this fact was not brought to the knowledge of the Court by the Assessee, since the date of filing of appeals under consideration and making arguments during the course of hearing on dated 22-06-2023 and on the date of filing of the instant miscellaneous application on 26.04.2024 and till the passing of specific order 22.11.2024 by this Court. MA No.104/MUM/2024 & 105/MUM/2024 Tata AIA Life Insurance Company Limited 6 10. From the aforesaid facts and circumstances, it has become clear that both the parties remained silent for the reason best known to them, about appeal effect giving order dated 15.09.2020 passed by the AO in pursuance to the order dated 08.11.2019 in ITA No.1683/M/2018 (A.Y. 2014-15). 11. The Assessee without due diligence and producing the relevant facts and circumstances and/or clear picture before the Court, succeeded in getting order dated 27-07-2023 in its favour and thereafter in instant Misc. Applications, on one or other pretext kept asking adjournments. Whereas, in the instant case, the consequential appeal effect order was passed already on 15.09.2020 i.e. prior to filling of respective appeals on dated 06-04- 2023 but still the Assessee on the date of hearing of respective appeals i.e. on 22.06.2023 asked for the specific direction in passing such order, which has already been passed by the AO and thereafter till passing of the specific directions on 22.11.2024, remained silent and has not brought the clear picture of the case. 12. As it is the mandate of the law and legitimate expectation of the courts that litigant must come to the Court with clear hands and is under obligation to demonstrate the true facts and circumstances and clear picture, which the Assessee has failed to do so. As the Assessee acted negligently and casually and without due diligence and therefore in order to make the Assessee realize its mistake, this Court is inclined to impose a token cost of Rs.100/- {Rs. hundred only} on the Assessee, to be deposited in Revenue Department under “other heads” within 15 days of this order, so that the Assessee in future will remain diligent, vigilant and/or conscious in prosecuting its legal proceedings. MA No.104/MUM/2024 & 105/MUM/2024 Tata AIA Life Insurance Company Limited 7 13. As the consequential order dated 15.09.2020, has already been passed by the AO prior to filling of appeals under consideration on dated 06-04-2023, thus, the miscellaneous applications are not maintainable or have become infructuous, thus need no adjudication, consequently, the same are dismissed being infructuous. Order pronounced in the open court on 06.06.2025. Sd/- Sd/- (OM PRAKASH KANT) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai. "