M/s. Chhatariya Dehdrates Exports, Ahmedabad V. The ACIT.,Circle-1, Bhavnagar

CO 13/AHD/2013

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8295 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 26-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR SRDR
• Assessee Lawyers: ANIL R SHAH
• Keywords: Opportunity of being heard
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER C.O. NO.13/AHD/2013 (A/O. ITA NO.2648/AHD/2012 ASSESSMENT YEAR :2008-09 CHHATARIY DEHYDRATES EXPORTS NR. GIDC ESTATE, AT. MAHUVA, BHAVNAGAR [ PAN NO. AABFC 8946J ] V/S . ACIT, CIRCLE-1, BHAVNAGAR / APPELLANT .. / RESPONDENT) /BY APPELLANT SHRI ANIL R SHAH, AR /BY RESPONDENT SHRI RAHUL KUMAR, SR-DR /DATE OF HEARING 26-03-2013 /DATE OF PRONOUNCEMENT 26-03-2013 / // / O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS CROSS OBJECTION (CO) FILED BY THE ASSESSEE DI RECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-XX, A HMEDABAD (CIT(A) FOR SHORT ) DATED 04-09-2012 PERTAINING TO ASSESSMENT Y EAR (AY) 2008-09. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS IN ITS CO:- 1. THE LD. CIT(A)-XX, AHMEDABAD HAS RIGHTLY HELD T HAT SEC. 40(A)(IA) IS NOT APPLICABLE IN RESPECT OF AMOUNT DISALLOWED B Y ASSESSING OFFICER OF RS.12,34,461 IN VIEW OF SPECIAL BENCH JUDGMENTS IN THE CASE OF M/S. MERILYN SHIPPING AND TRANSPORTS VS. ACIT, RANGE-1, VISHAKAPATANAM REPORTED IN 136 ITD PAGE 23. 2. (A) WITHOUT PREJUDICE TO ABOVE IT IS SUBMITTED T HAT THE CIT(A) HAS ERRED IN CONFIRMING DISALLOWANCE OF RS.12,34,461 DI SALLOWED BY THE CO NO.13/AHD/2013 (A/O ITA NO.2648/AHD/12) CHHATARIYA DEHYDRATES EXPORTS V. ACIT CRI-1 BNG PAGE 2 ASSESSING OFFICER BY APPLYING PROVISIONS OF SEC 40( A)(IA) WHICH ARE NOT APPLICABLE TO FACTS OF THE CASE AND AS PER PROVISIO NS OF LAW. (B) IT IS SUBMITTED BY THE RESPONDENT THAT DOCUMENT CHARGES & TERMINAL HANDLING CHARGES IS PAID TO SUB AGENT IN I NDIA FOR AND ON BEHALF OF NON RESIDENT PRINCIPAL AND AS HELD BY VAR IOUS APPELLANT AUTHORITIES. SEC. 194C IS NOT APPLICABLE AND THEREF ORE THE CIT(A) HAS ERRED IN CONFIRMING THE DISALLOWANCE. IT IS SUBMITT ED THAT THE CIT(A) IN VIEW OF FACTS OF THE CASE AND PROVISIONS OF LAW OF RS.12,34,461/- AND/OR CORRECT FIGURE AS CLAIMED BY OUR RESPONDENT OUGHT T O HAVE BEEN DELETED BY THE LD. CIT(A). 2. AT THE OUTSET, LD. AR FOR THE ASSESSEE SUBMITTED THAT REVENUES APPEAL IN ITA NO.2648/AHD/2012 PERTAINING TO AY 2008-09 HA S BEEN REMITTED BACK TO THE FILE OF LD. CIT(A) TO DECIDE AFRESH. THIS FACT IS NOT CONTROVERTED BY LD. DR OF THE REVENUE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT REVENUES APPEAL IN ITA NO. 2648/AHD/2012 HAS ALREADY BEEN REMITTED BACK TO THE FILE OF LD. C IT(A) FOR FRESH DECISION FOR WHICH THE CO OF ASSESSEE IS ARISING. HENCE, THE ISS UES RAISED IN ASSESSEES CO IS ALSO REMITTED BACK TO THE FILE OF LD. CIT(A) TO DECIDE IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT LD. CIT(A) WOULD AFFORD R EASONABLE OPPORTUNITY OF BEING HEARD TO THE CONCERNED PARTIES. THIS CO OF AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN TERMS OF ABOVE DIRECTION. 4. IN THE RESULT, ASSESSEES CO IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP !' #- 26/03/2013 *+, - ../ ../ ../ ../ 0/ 0/ 0/ 0/ / COPY OF ORDER FORWARDED TO:- CO NO.13/AHD/2013 (A/O ITA NO.2648/AHD/12) CHHATARIYA DEHYDRATES EXPORTS V. ACIT CRI-1 BNG PAGE 3 1. / APPELLANT 2. / RESPONDENT 3. ','.2 3 / CONCERNED CIT 4. 3- / CIT (A) 5. /67 ...2, .2 , *+, / DR, ITAT, AHMEDABAD 6. 79: ;< / GUARD FILE. BY ORDER/ , /TRUE COPY/ =/* '> .2 , *+, - STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 26/03 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 26/03 4) DATE OF CORRECTION 26/03 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 26/03 7) ORDER UPLOADED ON - - 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 28/03