D.C.I.T 14 ( 3 ) ( 1) , MUMBAI v. WNS GLOBAL SERVICES P.LTD, MUMBAI

MA 442/MUM/2019 | 2008-2009
Pronouncement Date: 01-11-2019 | Result: Dismissed

Appeal Details

RSA Number 44219924 RSA 2019
Assessee PAN AAACW2598L
Bench Mumbai
Appeal Number MA 442/MUM/2019
Duration Of Justice 3 month(s)
Appellant D.C.I.T 14 ( 3 ) ( 1) , MUMBAI
Respondent WNS GLOBAL SERVICES P.LTD, MUMBAI
Appeal Type Miscellaneous Application
Pronouncement Date 01-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted K
Tribunal Order Date 01-11-2019
Last Hearing Date 27-09-2019
First Hearing Date 27-09-2019
Assessment Year 2008-2009
Appeal Filed On 31-07-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY JUDICIAL MEMBER AND SHR MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER M.A NO. 442MUM./2019 ( ARISING OUT OF ITA NO .7378 / MUM . / 201 2 ) ( ASSESSMENT YEAR : 2008 09 ) M.A NO. 443/MUM./2019 ( ARISING OUT OF ITA NO .396 /MUM./201 1 ) ( ASSESSMENT YEAR : 2005 06 ) DY. COMMISSIONER OF INCOME TAX CIRCLE 14(3)(1) MUMBAI . APPELLANT V/S WNS GLOBAL SERVICES PVT. LTD. GATE 4 GODREJ & BOYCE COMPLEX PIROJSHANAGAR VIKHROLI (WEST) MUMBAI 400 079 PAN AAACW2598L . RESPONDENT REVENUE BY : SHRI SAMATHA MULLAMUDI ASSESSEE BY : SHRI PORUS KAKA DATE OF HEARING 27.09.2019 DATE OF ORDER 01.11.20 1 9 O R D E R PER SAKTIJIT DEY J.M. BY WAY OF THE SE APPLICATIONS PURPORTEDLY FILED UNDER SECTION 254(2) OF THE INCOME - TAX ACT 1961 (FOR SHORT 'THE ACT' ) THE REVENUE SEEKS RECALL OF THE APPEAL ORDERS DATED 16 TH JANUARY 2019 PASSED FOR THE ASSESSMENT YEAR S 2005 06 AND 2008 09 ON THE PLEA THAT CERTAIN 2 WNS GLOBAL SERVICES PVT. LTD. MISTAKES APPAREN T ON THE FACE OF RECORD HAVE CRE PT INTO THE APPEAL ORDERS. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON A PERUSAL OF THE AFORESAID APPLICATIONS FILED BY THE REVENUE IT APPEARS THAT RECALL OF THE APPEAL ORDERS HAS BEEN SOUGHT IN BOTH THE YEARS MORE OR LESS ON IDENTICAL CONTENTIONS. ON A CAREFUL READING OF THE APPLICATIONS FILED BY THE REVENUE IT IS EVIDENT THE GRIEVANCE OF THE REVENUE IS WITH REGARD TO THE DECISION OF THE TRIBUNAL IN RELATION TO SELECTION OF TESTED PARTY AND SEGREGATION OF THE INTERNATIONAL TRANSACTION FOR BENCH MARKING PURPOSE. IT IS RELEVANT TO OBSERVE WHILE DECIDING THE AFOR ESAID ISSUE IN REVENUES APPEAL FOR THE ASSESSMENT YEAR 2005 06 IN ITA NO.396/MUM./2011 THE TRIBUNAL IN ORDER DATED 16 TH JANUARY 2019 HAD FOLLOWED ITS ORDER IN ASSESSEES OWN CASE IN THE ASSESSMENT YEAR 2004 05. FURTHER TO SUPPORT ITS CONCLUSION THE TRIBUNAL HAS ALSO REFERRED TO ADVANCE PRICING AGREEMENT WHEREIN IT WAS HELD THAT THE A ES ARE TO BE TREATED AS TESTED PARTIES. IT APPEARS FROM THE PRESENT APPLICATIONS THAT THE REVENUE IN THE GARB OF RECTIFICATION OF MISTAKE WANTS TO RE ARGUE ITS CASE BOTH ON THE ISSUE OF TESTED PARTY AS WELL AS SEPARATE BENCH MARKING OF INTERNATIONAL TRANSACTION WHICH STOOD CONCLUDED BY THE DECISION OF THE TRIBUNAL IN THE ASSESSMENT YEAR 2004 05. IN OTHER WORDS THE REVENUE IS SEEKING A REVIEW OF THE APPEAL ORDER PAS SED BY THE TRIBUNAL WHICH IS NEITHER PERMISSIBLE NOR 3 WNS GLOBAL SERVICES PVT. LTD. PROVIDED UNDER SECTION 254(2) OF THE ACT. INSOFAR AS ASSESSMENT YEAR 2008 09 IS CONCERNED THE DECISION OF THE TRIBUNAL IN ITA NO.7378/MUM./2012 IS GROUND SPECIFIC. ON A PERUSAL OF THE APPEAL ORDER IT IS EVIDENT THE TRIBUNAL HAS DISPOSED OFF EACH OF THE GROUNDS RAISED BY THE ASSESSEE WITH SPECIFIC FINDING BACKED BY PROPER REASONING. THEREFORE THE CONTENTION OF THE REVENUE EITHER WITH REGARD TO SELECTION OF TESTED PARTY OR SEGREGATION OF INTE RNATIONAL TRANSACTION FOR BENCH MARKING PURPOSE AND THE DECISION RENDERED ON THE COMPARABLES CANNOT BE CALLED INTO QUESTION AS THEY HAVE BEEN RENDERED IN T HE CONTEXT OF GROUNDS RAISED IN THE APPEAL. IF THE REVENUE IS AGGRIEVED WITH ANY OF THE DECISIONS OF THE TRIBUNAL THE REMEDY AVAILABLE TO IT IS BY FILING APPEAL BEFORE THE HIGHER APPELLATE AUTHORITY AND NOT BY SEEKING RECALL OF THE ORDER IN THE GARB OF RE CTIFICATION AS PROVIDED UNDER SECTION 254(2) OF THE ACT. THE PRESENT APPLICATIONS FILED BY THE REVENUE ARE NOTHING BUT SEEKING REVIEW OF THE APPEAL ORDER WHICH ACCORDING TO US DOES NOT COME WITHIN THE PURVIEW OF SECTION 254(2) OF THE ACT. THEREFORE THE APPLICATIONS FILED BY THE REVENUE DESERVE TO BE DISMISSED. 4 WNS GLOBAL SERVICES PVT. LTD. 3. IN THE RESULT MISC. APPLICATIONS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN C OURT ON 01.11.2019 SD/ - MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI DATED: 01.11.2019 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT MUMBAI CITY CONCERNED; (5) THE DR ITAT MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT MUMBAI