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2021 (9) TMI 1538 - AT - Income TaxRectification of mistake - TP adjustment on account of payment of I.T. Licence Maintenance cost - HELD THAT:- We find that the CIT(A) in the impugned order has given a finding that no tax has been deducted by the assessee on payment for I.T. Licence Maintenance Cost. Whereas, the contention of assessee is that the assessee has deducted tax at the rate of 21.115% under section 206AA of the Act. The Tribunal after considering entire facts has restored the issue back to the file of TPO/AO to reexamine the issue. Since, the issue required examination of documents, the Tribunal has rightly restored the issue back to TPO/AO. Assessee has failed to point out any mistake much less any apparent mistake requiring indulgence u/s 254(2) of the Act. Therefore, the first prayer made by assessee is rejected. Adjustment on account of payment of interest on trade creditors - Tribunal has wrongly mentioned in the order that the assessee filed additional evidence i.e. Circular issued by Peri GMBH (Parent company of the assessee/applicant) - As assessee made a statement at the Bar that though the said circular was filed but no reliance was being placed on that circular and prayer to admit aforesaid circular as additional evidence was not made. The assessee does not want to place reliance on the said circular as the issue can be decided without making reference to the above circular. In the light of statement made by assessee, we are of considered view that the error has crept in the order of Tribunal in taking cognizance of the circular as additional evidence. Since, no reliance was placed by assessee, the Tribunal has erred in taking cognizance of the circular. Therefore, the second prayer of the assessee seeking rectification of the finding in para-11 of the order of Tribunal [2021 (3) TMI 403 - ITAT MUMBAI] is accepted.
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