Income Tax Appellate Tribunal - Mumbai
Dcit 13(1)(1), Mumbai vs Next Services Healthcare Sourcing ... on 20 September, 2019
1 MA No.374/Mum/2019 Arising out of ITA No.214/Mum/2015 M/s. Next Services Healthcare Sourcing Solutions Pvt. Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण "बी" ायपीठ मुं बई म । IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI माननीय ी पवन िसंह , ाियक सद एवं माननीय ी मनोज कुमार अ वाल, ले खा सद के सम ।
BEFORE HON'BLE SHRI PAWAN SINGH, JM AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM Miscellaneous Application No.374/Mum/2019 [Arising Out of I.T.A. No.214/Mum/2015] ( नधा रणवष / Assessment Year: 2011-12) DCIT-13 (1)(1) Next Services Healthcare Sourcing Solutions Pvt. Ltd. Room No.225, 2nd Floor बनाम/ 604 to 606, Eureka Towers Aaykar Bhavan, M.K.Road Vs. B-Wing, Off Link Road Mumbai-400 020 Mindspace, Malad (W), Mumbai-400 064. थायीले खासं . /जीआइआरसं . /PAN/GIR No. AACCN 0651 R (अपीलाथ /Appellant) : ( यथ / Respondent) Assessee by : Shri Vijay Mehta, Ld. AR Revenue by : Ms. Kavita Kaushal, Ld. DR सन ु वाईक तार ख/ : 20/09/2019 Date of Hearing घोषणाक तार ख / : 20/09/2019 Date of Pronouncement 2 MA No.374/Mum/2019 Arising out of ITA No.214/Mum/2015 M/s. Next Services Healthcare Sourcing Solutions Pvt. Limited Assessment Year-2011-12 आदे श / O R D E R Manoj Kumar Aggarwal (Accountant Member): -
1. By way of this Miscellaneous Application for Assessment Year [AY] 2011-12, the revenue seeks certain rectification in Tribunal Order ITA No.214/Mum/2015 dated 05/12/2018.
2. We have considered the oral as well as written submissions made by both the sides before us.
3. Upon due consideration, we concur with the revenue's submissions that there is typographical error in para-1 of the order while mentioning the quantum amount involved in the appeal. Accordingly, the amount of Rs.68.87 Crores, wherever occur in the stated order, may be read as Rs.68.87 Lacs. The order stand modified to that extent.
4. The second error pointed out by the revenue is that the bench erred in restoring the matter back to the file of Ld. AO for reconsideration of assessee's alternative claim of deduction u/s 10A since the said deduction was never claimed by the assessee either in the return of income or during proceedings before lower authorities. However, we find that the bench merely followed the directions given by the co-ordinate bench in AY 2009- 10 wherein the matter, in revenue's appeal, under similar circumstances, was restored back to the file of Ld. AO with similar directions. In fact, upon perusal of assessment order dated 27/12/2017 for AY 2009-10, passed by 3 MA No.374/Mum/2019 Arising out of ITA No.214/Mum/2015 M/s. Next Services Healthcare Sourcing Solutions Pvt. Limited Assessment Year-2011-12 Ld. AO u/s 143(3) r.w.s 254 of the Act, it is evident that the claim was reconsidered by the revenue and partly allowed. Nothing on record suggest that the order of the Tribunal for AY 2009-10 was ever contested by the revenue, in any manner. Another reason would be that even if the order is recalled at this stage, as pleaded by Ld. DR, the matter would be covered by the recently issued low tax effect Circular No.17/2019 dated 08/08/2019 [F.No.279/Misc.142/2007-TTJ(Pt.) Government of India, Ministry of Finance, Department of Revenue] issued by CBDT since the tax effect of quantum addition being contested by the revenue would be below threshold limit of Rs.50 Lacs and the appeal would not be maintainable. From any angle, we find no reason to interfere in the order, on this account.
5. The application stands partly allowed to the extent indicated in the order.
Order pronounced in the open court on 20th September, 2019.
Sd/- Sd/-
(Pawan Singh) (Manoj Kumar Aggarwal)
ाियक सद / Judicial Member लेखा सद / Accountant Member
मुंबई Mumbai; िदनां कDated : 20/09/2019 Sr.PS:-Jaisy Varghese आदे श की ितिलिप अ !े िषत/Copy of the Order forwarded to :
1. अपीलाथ!/ The Appellant
2. "#थ!/ The Respondent 4 MA No.374/Mum/2019 Arising out of ITA No.214/Mum/2015 M/s. Next Services Healthcare Sourcing Solutions Pvt. Limited Assessment Year-2011-12
3. आयकरआयु%(अपील) / The CIT(A)
4. आयकरआयु%/ CIT- concerned
5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai
6. गाड, फाईल / Guard File आदे शानुसार/ BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai.