Income Tax Appellate Tribunal - Mumbai
Cable & Wireless (India) Ltd., Mumbai vs Dcit (Intl. Tax) Range 2(1)(1), Mumbai on 4 January, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
"L" Bench, Mumbai
Before S/Shri B.R. Baskaran (AM) & Ralal Negi (JM)
M.A. No. 274/Mum/2016 arising out of
I.T.A. No. 1166/Mum/2016
(Assessment Year 2011-12)
Cable Wireless (I ndia) Limited DCIT(International
Indian Branch Vs. Taxation)
9 t h Floor Tower B Range 2(1)(1)
Global Technology Park 1 s t Floor
Marathahalli Outer Ring Road Room No. 114
Devarabeesanahalli Village Scindia House
Varthur Hobli N.M. Marg
Bangalore-560 103. Mumbai-400 038.
(Appellant) (Respondent)
PAN No. AAACC6133F
Assessee by Shri Vishal Kalra
Department by Shri Senthil Kumar
Date of Hearing 23.12.2016
Date of Pronouncement 4.1.2017
ORDER
Per B.R. Baskaran, AM :-
The assessee has filed this Miscellaneous petition seeking rectification of certain inadvertent errors occurred in the impugned order passed by the Tribunal.
2. Learned counsel appearing for the assessee submitted that the Tribunal has restored the matters relating to both the issues contested by the assessee to the file of the Assessing Officer/Dispute Resolution Panel (DRP). He submitted that this direction of the Tribunal is not clear as to whether issues are restored back to either the Assessing Officer or to DRP. Accordingly, learned AR prayed that the matter may be set aside any one of the authority.
23. We have heard learned Departmental Representative and we find merit in the submissions made by learned AR. We noticed that the Tribunal has considered the issues in paragraph 5 & 9 of the order and restored them to the file of the Assessing Officer/DRP. As stated by learned AR this would create confusion.
4. During the course of hearing both the parties agreed that the matters may be set aside to the file of the Assessing Officer. Accordingly, we rectify the impugned order by deleting the word "DRP" and symbol "/", wherever they occur, in paragraph 5 & 9 of the order.
5. Learned AR further submitted that in paragraph 9 of the impugned order, the Tribunal has observed that the order of Ld CIT(A) has been set aside. Learned AR submitted that there is no order of learned CIT(A) and accordingly prayed for rectification of the mistake. We find merit in the said submission also. Accordingly, we direct that the words "set aside the order of Ld CIT(A)"
occurring in the 12th line in paragraph 9 of the order be deleted. We order accordingly.
6. In the result, Miscellaneous Application filed by the assessee is allowed.
Order has been pronounced on 4.1.2017 Sd/- Sd/-
(RAMLAL NEGI) (B.R.BASKARAN)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai; Dated : 4/1/2017
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent
3. The CIT(A)
4. CIT
5. DR, ITAT, Mumbai
6. Guard File.
BY ORDER,
//True Copy//
(Dy./Asstt. Registrar)
ITAT, Mumbai
PS