TATA COMMUNICATIONS LTD.,MUMBAI-400001 vs. DY COMMISSIONER OF INCOME TAX-1(3)(2), MUMBAI

The issues contested on merits relate to non-grant of credit of withholding tax, interest under section 234D and interest under section 244A. Besides the above, the assessee has also moved a petition for admission of an additional ground.

At the outset, we noticed that the learned CIT(A) has passed ex-parte order and further, he has not adjudicated the appeal of the assessee on merits for the reason that the assessee did not furnish any explanation in support of the grounds urged before him by the assessee. For the sake of 2 Tata Communication Limited convenience, we extract below the operative portion of the order passed by the learned CIT(A) :- “9. As mentioned above, the appellant has not complied with the notices and brought anything on record to establish its claim. I do not find any infirm view of AO that in the absence of details of expenditure, incurred in re revenue received by the assessee, the income of the assessee, in r which tax relief is claimed u/s 90, cannot be determined and, therefore the tax relief to be granted to the assessee u/s 90 cannot be worked out. Therefore, Ground 1 is rejected.

Ground 2 is on the issue of charging of interest u/s 234D. I find that in this year the facts are different from the assessment year for which Hon. ITAT had ordered a particular way for charging of interest u/s 234D. Therefore, this ground is also rejected.

Ground 3, for possible interest u/s 244A, has become infructuous as no relief has been given on substantial grounds.

In view of the above, all grounds of appeal stand rejected.”

In the result, appeal filed by the assessee is treated as allowed for statistical purposes.