PIEM HOTELS LTD,MUMBAI vs. DCIT 3(2)(2), MUMBAI

ORDER PER VIKAS AWASTHY, J.M: These two appeals by the assessee are in second round of hearing before the Tribunal. The aforesaid appeals by the assessee were decided by the Tribunal vide order dated 22.04.2021. Thereafter, the assessee filed Miscellaneous Application (MA) No. 185/M/2021 in and M.A. No. 186/Mum/2021 in ITA No. 4638/Mum/2018 for Assessment Years (AY) 2012-13 & 2 आ.अ.सं. 4638 & 4639/मुं/2018 (िन.व.2012-13 & 2013-14) I.T.A NO.4638 & 4639/MUM/2018 (A.Y.2012-13 & 2013-14) 2013-14, respectively pointing that the additional ground of appeal

with respect to “Education Cess on income tax paid” was not adjudicated in both the appeals. The Tribunal vide order dated 16.12.2021, common for M.A. No. 185 & 186/Mum/2021 (supra) recalled the order of Tribunal dated 22.04.2021, for the limited purpose of adjudicating the additional grounds raised in both the appeals.

2. Sh. Gunjan Kakkad appearing on behalf of the assessee stated that the assessee had raised two additional grounds i.e. “1. The Appellate prays that the liability for education cess on income tax paid for the year ought to be allowed as tax deductible expense while computing the taxable income.

2. The Appellate prays that the liability for education cess amounting to Rs. 8,10,101/- on dividend distribution tax ought to be allowed as tax deductible expense while computing the taxable income.”

3. The additional ground no.2 relating to “Education Cess on Dividend Distribution Tax” was adjudicated by the Tribunal vide order dated 22.04.2021 and it was the additional ground no.1 that remained to be adjudicated and hence, the present appeals are listed for hearing to adjudicate the said ground. The ld. Authorized Representative (AR) made statement that now, the assessee does not wish to press the additional ground of appeal no.1 with respect to Education Cess on income tax paid in both the impugned AYs.

4. Sh. R. A. Dhyani representing the Department submitted that the Revenue has no objection, if the assessee does not wish the press the additional ground of appeal no.1.

5. Both sides heard. The present appeals by the assessee for AY 2012-13 & 2013-14 are listed before us only for the purpose of adjudicating additional ground of appeal No. 1 that remained to be adjudicated when the appeals were decided by the co-ordinate bench vide order dated 22.04.2021, common for AY 3 आ.अ.सं. 4638 & 4639/मुं/2018 (िन.व.2012-13 & 2013-14) & 4639/MUM/2018 (A.Y.2012-13 & 2013-14) 2012-13 & 2013-14. In M.A. filed by the assessee, the Tribunal had recalled the order dated 22.04.2021 for the limited purpose of adjudicating the additional ground of appeal

. The ld. AR has made statement that the assessee does not wish to press additional ground no.1 of the appeal, and insofar as the additional ground no.2 of the appeal, the same has already been adjudicated by the Tribunal vide order dated 22.04.2021 in para 9 and 10 of the said order.

6. We find that in the appeal for AY 2012-13 & 2013-14, identical additional grounds of appeal have been raised by the assessee. In view of statement made by ld. AR of the assessee, additional ground of appeal No. 1 in AY 2012-13 & 2013- 14 is dismissed as not pressed.

7. In the result, the additional ground no.1 of the appeal for AYs 2012-13 & 2013-14 is dismissed. Order pronounced in the open court on Monday, the 28th day of February, 2022.