Income Tax Appellate Tribunal - Mumbai
Tata Sons Ltd (Now Known As Tata Sons Pvt ... vs Dcit 2 (3), Mumbai on 14 November, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "E", MUMBAI
BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND
SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER
MA.No. 246/MUM/2022
[ARISING OUT OF ITA NO. 3850/MUM/2014 (A.Y: 1990-91)]
M/s. Tata Sons Limited v. DCIT -2(3)(1)
{Now known as Tata Sons Private Limited} Room No. 552, 5th Floor
Bombay House Aayakar Bhavan, M.K. Road
24, Homi Mody Street Mumbai - 400020
Fort, Mumbai - 400001
PAN: AAACT4060A
(Appellant) (Respondent)
Assessee Represented by : Ms. Arati Vissanji &
Ms. Astha Shah
Department Represented by : Shri Dharmvir D. Yadav
Date of Hearing : 21.10.2022
Date of Pronouncement : 14.11.2022
ORDER
PER S. RIFAUR RAHMAN (AM)
1. Through this Miscellaneous Application assessee is seeking for rectification of certain mistakes crept in the order passed by the Tribunal in ITA.No. 3850/MUM/2014 dated 28.06.2022 for the A.Y. 1990-91 and requested for suitable amendment in the Tribunal order. 2 MA.No. 246/MUM/2022
M/s. Tata Sons Limited
2. At the time of hearing, Ld. AR submitted that department has filed appeal against the order of the Ld.CIT(A) dated 04.02.2014 in which Ld.CIT(A) directed the Assessing Officer to grant double taxation relief to the company since according to department the income taxed by the foreign authority is included in the total income of the company. Further, it was submitted that assessee vide letter dated 06.06.2022 submitted during original hearing before ITAT that the final position relating to the question whether the total income of the company includes income that has been double taxed is not ascertainable, till such time the consequential effect orders to the numerous orders passed by the CIT(A)/ITAT in the cross appeals filed by the assessee as well as department are passed. For the sake of easy reference statement was submitted before us. For the sake of brevity, it is reproduced below: -
Sr. Particulars of Orders Date of Order No. 1 CIT Appeal Order against OGE dated 04.12.2006 to ITAT Order 26-10-2007 dated 20.06.2006 2 CIT Appeal Order for appeal filed against Order u/s. 154 dated 04-02-2014 17.05.2012
3 CIT Appeal Order (Deduction u/s. 80-0) 17-02-2014 4 ITAT Order against CIT Appeal Order dated 2/17/2014 11-12-2018 (Deduction u/s. 80-0) 5 CIT Appeal Order Against Order u/s 154 dated 01.05.2012 (*) 17-2-2014 6 ITAT Order against CIT(A) Order dated 17.02.2014 29-08-2018 (ITA No. 3851/M/2014) (*)
7. Miscellaneous Application order arisiong out of ITAT order dated 22-05-2019 29.08.2018 in respect of ITA.No. 3851/Mum/2014 (M.A. NO. 115/M/2019) (*) (*) Note: The said orders pertained to interest u/s. 244A(1) and hence, may not be relevant in determining foreign income included in total income. However, the orders giving effect for the same are still pending. 3 MA.No. 246/MUM/2022
M/s. Tata Sons Limited
3. Finally, it was submitted that the ITAT has remitted the issue back to the file of the Assessing Officer. However, it gave the direction with the observation that assessee has filled additional evidences which is not correct and she prayed that the issue may be remitted back to the file of the Assessing Officer with a direction to pass a consequential order for the various orders stated in the above chart and follow the consequential order while passing the order for this assessment year.
4. On the other hand, Ld. DR did not objected to the submissions made by the Ld. Counsel for the assessee.
5. Considered the rival submissions and material placed on record, we observe that Tribunal remitted the issue back to the file of the Assessing Officer with a direction to verify the additional evidences filed by the assessee. However, this is a mistake apparent on record, since assessee has made submission that the total income of the assessee includes income that has been double taxed and which cannot be ascertained at this point of time, considering the fact that the various orders passed by CIT(A) as well as Coordinate Bench of this Tribunal with a direction to determine the effect of double taxation in ascertaining the taxable income for the respective Assessment Years. Since the consequential orders of the above said Assessment Years are pending before the Assessing Officer 4 MA.No. 246/MUM/2022 M/s. Tata Sons Limited and the outcome of the above said consequential orders will have a bearing on this present appeal. Therefore, we direct the Assessing Officer to follow the outcome of the consequential orders for the other Assessment Years and follow the same in the present assessment year also. With the above direction, we remit this issue back to the file of the Assessing Officer to the extent of above direction the order passed by us on 30.06.2022 is modified. The merit of the order will remain the same only direction to that extent are modified. Accordingly, Miscellaneous Application filed by the assessee is allowed.
6. In the result, Miscellaneous Application filed by the assessee is allowed as per above terms.
Order pronounced in the open court on 14th November, 2022.
Sd/- Sd/- (ABY T. VARKEY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 14/11/2022 Giridhar, Sr.PS 5 MA.No. 246/MUM/2022 M/s. Tata Sons Limited Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum