2021 (9) TMI 1538

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....epresentative (AR) pointed that in para-6 of the order while deciding ground no.3 to 4 of the appeal relating to adjustment on account of payment of I.T. Licence Maintenance cost, the Tribunal has restored the issue back to the file of Transfer Pricing Officer (TPO)/Assessing Officer (AO) to examine the relevant documents/evidence. Since, the entire material is available before the Tribunal, the Ground No. 3 to 5 should have been decided by the Tribunal instead of remitting it to the AO/TPO. 2.1 The ld. AR further submitted that in para-11 of the order while adjudicating ground of appeal no. 6 to 11 relating to adjustment on account of payment of interest on trade creditors, the Tribunal has observed that the assessee has filed additiona....

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.... dated 05.03.2020 on two counts: 4.1 The first is Rectification in para-6 of the order: 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 of Rs. 5,89,732/- 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. The ld. AR of the assessee has failed to point out any mistake much less any apparent mistake requiring indulgence under sec....

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....said. M.A. No. 133/Mum/2012 A.Y. 2013-14 6. The assessee has filed M.A. No. 133/Mum/2021 seeking rectification in the order of Tribunal in ITA No. 4607/Mum/2019 decided vide order dated 05.03.2021. The ld. AR submitted that the Tribunal while adjudicating ground of appeal nos. 2 to 6 relating to adjustment on account of payment for corporate guarantee fee has held that the assessee has filed additional evidence in the form of internal circular, whereas the assessee did not place reliance on any additional evidence in respect of issue raised in grounds of appeal nos. 2 to 6. 7. The appeal of assessee in ITA no. 4608/Mum/2019 and 4607/Mum/2019 for A.Y. 2012-13 & 2013-14 were decided by Tribunal vide common order dated 05.03.2021. Whi....