Income Tax Appellate Tribunal - Delhi
Ericsson India Global Services Pvt ... vs Acit Spl. Range 3, New Delhi on 5 August, 2025
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "D": NEW DELHI
BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER
AND
SHRI ANUBHAV SHARMA, JUDICIAL MEMBER
MAs 25 &24/Del/2025
(In ITA Nos. 2367 & 2368/Del/2019
(Assessment Years: 2013-14 & 2014-15)
Ericsson India Private Limited Vs. DCIT,
(formerly known as Ericsson India Circle-71(1),
Global Services Private Limited), New Delhi
4th Floor, Dhaka House, 18/17,
W.Ε.Α. Pusa Lane, Karol Bagh,
New Delhi-110005
(Appellant) (Respondent)
PAN: AACCE4175D
Assessee by : Shri Paras S. Salva, Adv
Ms. Vanshika Jain, CA
Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR
Date of Hearing 01/08/2025
Date of pronouncement 05/08/2025
ORDER
PER M. BALAGANESH, A. M.:
1. By virtue of these miscellaneous applications, the assessee seeks to recall the order passed by this Tribunal in ITA Nos. 2367 & 2368/Del/2019 dated 10-07-2024.
2. We have heard the rival submissions and perused the materials available on record. On perusal of the miscellaneous applications preferred by the assessee, the main grievance of the assessee is that the additional ground grounds raised by the assessee had not been properly adjudicated. The first issue of additional ground raised by the assessee is on allowability of deduction on account of education cess. This was stated to be not pressed by the Page | 1 MAs 25 &24/Del/2025 Ericsson India Private Limited learned AR at the time of main appeals hearing which was also mentioned in the synopsis. Accordingly, the Tribunal had treated the first issue raised in Additional Ground number as not pressed. Now, the learned AR before us in support of an affidavit states that the assessee would like to contest the said ground by way of filing an appeal before the Hon'ble High Court in line with the decision taken by the assessee for Assessment year 2015-16. It is very clear that only the assessee had changed its stand with regard to this ground and there was no error that could be attributed in the order of the Tribunal warranting rectification under section 254(2) of the Act. Hence, the claim of the assessee in the miscellaneous application qua the recalling of the additional ground on account of education cess is hereby rejected and dismissed.
3. The next issue in the Additional Ground raised by the assessee is regarding non-chargeability of interest under section 234B and 234C of the Act on the additional income accepted by the assessee pursuant to Advance Pricing Agreement (APA). This ground was adjudicated by the assessee by this Tribunal in Para 20 by stating that interest under section 234B and 234C of the Act shall be charged as per terms mentioned in the APA. We find that the assessee had filed Synopsis at the time of hearing of main appeals wherein the decision of this Delhi Tribunal in the case of Colt Technology Services (I) (P) Ltd vs DCIT reported in 141 taxmann.com 386 dated 13-4-2022. The Synopsis together with various case laws relied including the aforesaid case law of Delhi Tribunal was not at all considered by the Tribunal while adjudicating the issue. This constitute mistake apparent from record warranting rectification under section 254(2) of the Act. Hence we deem it fit and appropriate to recall the order passed by the Tribunal only for Page | 2 MAs 25 &24/Del/2025 Ericsson India Private Limited the limited purpose of adjudication of second issue raised in Additional Ground with regard to interest under section 234B and 234C of the Act.
4. We make it clear that as per the Miscellaneous Applications filed by the assessee, the abovementioned observations would be relevant in toto for the Assessment Year 2013-14 and the observations made hereinabove with regard to chargeability of interest under section 234B and 234C of the Act shall not be applicable for Assessment Year 2014-
15.
5. Hence the appeal of Assessment Year 2013-14 is recalled for the limited purpose of adjudication of chargeability of interest under section 234B and 234C of the Act raised in additional ground in respect of additional income pursuant to APA. The registry is directed to fix the main appeal for the Assessment Year 2013-14 for hearing on 30-9-2025 after sending notice of hearing to both the parties.
6. In the result, the miscellaneous application of the assessee for the Assessment Year 2013-14 is partly allowed and that for the Assessment Year 2014-15 is dismissed.
Order pronounced in the open court on 05/08/2025.
-Sd/- -Sd/-
(ANUBHAV SHARMA) (M. BALAGANESH)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 05/08/2025
A K Keot
Copy forwarded to
1. Applicant
2. Respondent
3. CIT
4. CIT (A)
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MAs 25 &24/Del/2025
Ericsson India Private Limited
5. DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
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