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Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI
Before: SHRI C.N. PRASAD, HONBLE & SHRI MANOJ KUMAR AGGARWAL, HONBLE
O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the Revenue against the rectification order passed u/s. 154 of the Act on 04.05.2018 by the Learned Commissioner of Income Tax (Appeals) – 10, Mumbai [hereinafter in short “Ld.CIT(A)”] for the A.Y. 2014-15 & 2015-16.
2 & 4565/MUM/2018 (A.Ys. 2014-15 & 2015-16) M/s Export Credit Guarantee Corporation of India Ltd 2. In the grounds of appeal filed by the Revenue we find that the revenue challenged the order of the Ld.CIT(A) in deleting the disallowance made u/s. 14A r.w. Rule 8D(2)(ii) of I.T. Rules in both these assessment years.
3. At the outset, Learned Counsel for the assessee submitted that these appeals will not survive for the simple reason that these appeals have been filed against the rectification orders dated 04.05.2018 passed by the Ld.CIT(A) carrying out certain rectifications in the main order passed u/s. 250 of the Act on 20.03.2018 and the appeals filed by the Revenue against the orders passed u/s. 250 by Ld.CIT(A) were already heard by the Tribunal. Ld. Counsel for the assessee further submits that what has been rectified by the Ld.CIT(A) in his orders passed u/s. 154 of the Act is only clerical mistakes which were crept-in in the orders passed u/s. 250 of the Act. Ld. Counsel for the assessee invited our attention to Para Nos. 6.3.3 and 6.3.4 of the order of Ld.CIT(A) for the A.Y. 2014-15 wherein the Ld.CIT(A) in Para No. 6.3.3 stated that “following the decision of the Tribunal in assessee’s own case for the A.Y.2009-10 the addition made u/s. 14A of the Act ought to be deleted”. Further in the immediately next para i.e. para No. 6.3.4 the Ld.CIT(A) stated that “in view of the aforesaid the addition of disallowance made u/s.14A of the Act by the Assessing Officer is allowed”. The Ld. Counsel for the assessee submits
3 & 4565/MUM/2018 (A.Ys. 2014-15 & 2015-16) M/s Export Credit Guarantee Corporation of India Ltd that the word “allowed” has been modified in the rectification order u/s. 154 of the Act by replacing it with the word “deleted”. Similarly, for the A.Y. 2015-16 also the Ld.CIT(A) modified his order by replacing the word “allowed” with the word “deleted” and this is only a clerical error crept-in in the order passed by the Ld.CIT(A) u/s. 250 of the Act and therefore the present appeals filed by the Revenue against the orders passed u/s. 154 of the Act has no legs to stand.
Ld. DR vehemently supported the orders of the authorities below.
We have heard the rival submissions, perused the orders of the authorities below. On a perusal of the order passed u/s. 154 of the Act by the Ld.CIT(A) we find that the Ld.CIT(A) modified his order as there were some clerical errors which crept in his orders passed on 23.03.2018 while concluding his decision in Para No. 6.3.4 and 7.3.4 in the orders passed u/s. 250 of the Act. The Ld.CIT(A) has not given any independent finding and not adjudicated any grounds of appeal of the assessee but only rectified the clerical errors. In the circumstances, the present appeals filed by the Revenue against the rectification orders passed u/s. 154 of the Act dated 04.05.2018 by the Ld.CIT(A) have no legs to stand.
6. We also noticed that the revenue has already filed appeals against the orders passed by the Ld.CIT(A) u/s. 250 of the Act for these
4 & 4565/MUM/2018 (A.Ys. 2014-15 & 2015-16) M/s Export Credit Guarantee Corporation of India Ltd assessment years and the Tribunal in ITA.Nos. 4079 & 4080/Mum/2018 dated 12.12.2019 disposed off such appeals of the revenue which were filed against the order passed by the Ld.CIT(A) dated 23.03.2018 u/s. 250 of the Act.
In the result appeals of the revenue are dismissed.
Order pronounced in the open court on the 28th February, 2020