TURNER BROADCASTING SYSTEM ASIA PACIFIC INC.,NEW DELHI V. DCIT (INTERNATIONAL TAXATION), CIRXCLE-3(1)(1), NEW DELHI

MA 226/DEL/2022

AI Insights

The case involves Turner Broadcasting System Asia Pacific Inc. seeking to modify a previous Tribunal order concerning the assessment year 2011-12. The Tribunal had initially adjudicated the case by mistakenly applying the decision from a different assessment year (2014-15), which involved different facts and issues. The primary contention was regarding the non-granting of TDS credit and the incorrect reference to self-assessment tax as TDS in the Tribunal's order. The Tribunal acknowledged these errors and corrected them, allowing the application in part and recalling the decision on ground No.6 for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826409 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 29-07-2022
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: MANUJ SABHARWAL
• Keywords: TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, ACCOUNTANT MEMBER M.A. No.226/DEL/2022 (Arising out of ITA No.2172/Del/2019) Assessment Year: 2011-12 Turner Broadcasting System Asia Pacific Inc., C/o Pricewaterhouse Coopers Pvt Ltd., Sucheta Bhawan, Gate No.2 1st Floor, 11-A Vishnu Digamber Marg, New Delhi PAN No.AABCT6254F Vs DCIT (International Taxation), Circle-3 (1)(1) New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Manuj Sabharwal, Advocate Sh. Devvrath Tiwari, Advocate Respondent by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 12/09/2025 Date of Pronouncement: 08/01/2026 Printed from counselvise.com ORDER PER C.N. PRASAD, JM: Through this miscellaneous application the assessee is seeking to modify the order of the Tribunal in ITA No.2172/Del/2019 dated 31.05.2022 on the ground that the Tribunal had wrongly adjudicated the ground No.6 of grounds of appeal by mistakenly following order of the Tribunal for A.Y.2014- 15 holding that the issue is covered and decided in A.Y.2014-15. 2. The Ld. Counsel for the assessee submitted that the issue in appeal for the A.Y.2014-15 is with respect to non granting of TDS credit related to the income not chargeable to tax in India and not part of total income of the assessee and hence the credit was denied. However, the issue in appeal for the A.Y.2011-12 is concerned the assessee had only sought for direction to AO to grant for TDS since the income was offered by the assessee in its income for A.Y. 2011-12. Therefore, the Counsel for the assessee stated that the Tribunal wrongly observed that the issue is covered and decided in A.Y.2014-15 which is a mistake apparent on record and needs to be rectified. 3. Similarly, the Ld. Counsel for the assessee stated that the Tribunal while disposing of ground No.7 relating to non granting of credit for self assessment tax, inadvertently observed as “tax deducted at source” in the order. Therefore, it is submitted that wherever reference is made to “tax deducted at source” the same may be rectified as “self assessment tax” since it is only a mistake apparent on record. Printed from counselvise.com 4. The Ld. DR did not controvert the submissions of the Ld. Counsel for the assessee. 5. Heard rival submissions, perused the order of the Tribunal and also the contention raised in the miscellaneous application. We observe that the Tribunal while disposing of ground No. 6 inadvertently decided all the grounds in favour of the assessee except ground No.6 for the A.Y.2011-12. It is contended by the Ld. Counsel for the assessee that the facts for the A.Y.2014-15 are different from the facts for the A.Y.2011-12 and this was not controverted by Ld. DR. Therefore, deciding ground No.6 of grounds of appeal following the decision for the A.Y. 2014-15 on a different set of facts, in revenue’s favour is a mistake apparent on record and, therefore, the same needs to be recalled for fresh hearing. 6. In respect of ground No.7 it is submitted that the Tribunal inadvertently considered self assessment tax as TDS. On perusal of the grounds of appeal No. 7, we observe that assessee had raised ground challenging the order of the AO in not allowing credit for self assessment tax amounting to Rs.7,48,100/-. However, the Tribunal while disposing of ground No.7, in para -10.1 at page-15 directed the AO to consider the claim for credit of TDS, which is a mistake apparent on record. Therefore, in para-10 in so far as the direction to the AO in respect of ground No.7 is concerned the same is modified to self assessment tax instead of credit for TDS. 7. Thus, we recall the order of the Tribunal in ITA No.2172/Del/2019 for the limited purpose of disposing ground No.6 of grounds of appeal. We also modify the order of the Tribunal with Printed from counselvise.com respect to ground No.7 to the extent that the claim for “TDS” which was recorded by the Tribunal shall be read as “self assessment tax”. 8. In the result, the miscellaneous application filed by the assessee is partly allowed. Order pronounced in the open court on 08.01.2026. Sd/- Sd/- [M. BALAGANESH] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08.01.2026 NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "