Income Tax Appellate Tribunal - Mumbai
Tata Communications Ltd ( Formerly ... vs Dcit Rg 1(3), Mumbai on 8 June, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "E", MUMBAI
BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND
SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
MA No.44/M/2017
(Arising out of ITA No.974/M/2013)
Assessment Year: 2002-03
M/s. Tata Deputy Commissioner of
Communications Ltd., Income Tax-1(3),
(Formerly Videsh Aayakar Bhavan,
Sanchar Nigam Limited) Vs. M.K. Road,
Videsh Sanchar Bhavan, Mumbai
M.G. Road,
Fort, Mumbai - 400 001
PAN: AAACV2808C
(Appellant) (Respondent)
Present for:
Assessee by : Shri Nitesh Joshi, A.R.
Revenue by : Shri Ram Tiwari, D.R.
Date of Hearing : 23.03.2018
Date of Pronouncement : 08.06.2018
ORDER
Per Rajesh Kumar, Accountant Member:
By way of this miscellaneous application the assessee seeks the rectification of the order dated 23.08.2016 passed in ITA No.974/M/2013 for A.Y. 2002-03.
2. The Ld. A.R. submitted before us that the supplementary additional ground No.4 filed on 18.05.2016 which was in respect of computation of interest under section 234D has not been adjudicated while passing the impugned order and therefore the non adjudication of the above supplementary ground No.4 has resulted into an apparent and prima facie mistake in the order putting the assessee in an adverse MA No.44/M/2017 2 (Arising out of ITA No.974/M/2013) M/s. Tata Communications Ltd.
position for no fault of its own. The Ld. Counsel most respectfully submitted that this constitute a mistake apparent in the order within the meaning of section 254(2) which may kindly be rectified in the interest of justice and fairplay.
3. The Ld. D.R., on the other hand, fairly conceded that the said ground raised by the assessee has not been adjudicated while passing the impugned order and thus did not object to the rectification of the said order.
4. We have heard the rival submissions of both the parties and perused the material on record. A perusal of the record before us reveals that assessee has filed the additional supplementary ground No.4 which reads as under:
"Ground No.4: Computation of Interest u/s 234D:
On the facts and in circumstances of the case and in law, while computing interest u/s 234D, the interest granted earlier u/s 244A ought to have been excluded from the refund amount in accordance with law and the current legal position."
5. We find from the record before us that while passing the order dated 23.08.2016 the said ground has not been adjudicated inadvertently and therefore we find merit in the contention of the Ld. A.R. that there is a mistake apparent in the order which requires rectification under section 254(2) of the Act. Accordingly, the miscellaneous application of the assessee is allowed and the issue is being adjudicated in the ensuing paras.
6. We find from the record before us that the similar issue has been arisen in the own case of the assessee in ITA MA No.44/M/2017 3 (Arising out of ITA No.974/M/2013) M/s. Tata Communications Ltd.
No.1285/M/2013 dated 29.02.2016 and ITA No.4221/M/2005 A.Y. 2001-02 and decided the issue in favour of the assessee. The relevant extract of ITA No.1285/M/2013 is reproduced as under:
"9. At the outset, both learned Counsels both the parties agreed before us that the issue is covered by the decision of the Tribunal in assessee's own case for assessment year 2001-02 in ITA no.4221/Mum./2005 dated 8th July 2015. On a perusal of the order referred to above, it is observed that the co-ordinate bench of the Tribunal accepting assessee's claim directed the Assessing Officer to compute the interest under section 234D by excluding the interest under section 244A for the period beginning on 1 st June 2003. In terms of the direction of the co-ordinate bench of the Tribunal as aforesaid, we direct the Assessing Officer to exclude the interest granted under section 244A earlier and re-compute the interest under section 234D of the Act accordingly. Thus, ground no.3, is allowed."
7. A perusal of the above para shows that the co-ordinate bench of the Tribunal has directed the AO to compute the interest under section 234D by excluding the interest under section 244A. Accordingly, we direct the AO to exclude the interest granted earlier under section 244A and recompute the interest under section 234D of the Act. Thus, the ground no 4 is allowed. Miscellaneous application is disposed of accordingly. Accordingly, the order dated 23.08.2016 is stands amended to this extent and our decision on ground No.4 be treated as part of the said order. Resultantly the miscellaneous application as well as supplementary ground No.4 are allowed.
Order pronounced in the open court on 08.06.2018.
Sd/- Sd/-
(Joginder Singh) (Rajesh Kumar)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai, Dated: 08.06.2018.
* Kishore, Sr. P.S.
MA No.44/M/2017
4 (Arising out of ITA No.974/M/2013)
M/s. Tata Communications Ltd.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The CIT (A) Concerned, Mumbai
The DR Concerned Bench
//True Copy// [
By Order
Dy/Asstt. Registrar, ITAT, Mumbai.