ITO (International Taxation), Kolkata, Kolkata V. M/s. Jamshedpur Continuous Annealing & Processing Company Pvt. Ltd., , Kolkata

ITA 1999/KOL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6223 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-11-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 07-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IMLIMEREN JAMIR
• Assessee Lawyers: S K AGARWAL
• Keywords: TDS
• Section: 195

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1999/KOL/2017 ASSESSMENT YEARS: 2014-15 INCOME TAX OFFICER ( INTERNATIONAL TAXATION ) WARD-KOLKATA, AAYAKAR BHAWAN, POORVA, 2 ND FLOOR, 110, SHANTIPALLY, KOLKATA-107 / V/S . M/S JAMSHEDPUR CONTINUOUS ANNEALING & PROCESSING CO. (PVT) LTD., 43, J.J. NEHRU ROAD, KOLKATA-700 071 [ PAN NO.AAJJJ 5624 L ] /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI IMLIMEREN JAMIR, ADDL. CIT-DR /BY RESPONDENT SHRI S.K. AGARWAL, FCA /DATE OF HEARING 22-01-2020 /DATE OF PRONOUNCEMENT 12-02-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS REVENUES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-22 KOLKATAS O RDER DATED 20.06.2017 PASSED IN CASE NO.56/CIT(A)-22/2014-15/16-17/KOL, INVOLVIN G PROCEEDINGS 248 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. THE REVENUES SOLE SUBSTANTIVE GRIEVANCE CHALLEN GES CORRECTNESS OF CIT(A)S ACTION UPHOLDING ASSESSEES CLAIM FOR REFUND OF TAX DEDUCTED AT SOURCE (TDS) U/S. 195 ITA NO.1999/KOL/2017 ASSESSMENT YEAR 2014-15 ITO (INTERNATIONAL TAXATION) WD-KOL VS M/S J. C. A & P CO. LTD. PAGE 2 OF 85,85,392/- IN PROCEEDINGS U/S.248 OF THE ACT. THE REVENUES ONLY CASE DURING THE COURSE OF HEARING IS THAT CIT(A) HAS ERRED IN LAW A ND ON FACTS IN ACCEPTING THE ASSESSEES APPEAL BY ADMITTING ITS ADDITIONAL EVIDE NCE IN VIOLATION OF RULE 46A OF THE INCOME TAX RULES, 1962. WITHOUT GOING DEEPER IN FAC TUAL MARTIX OF THE INSTANT LIS, WE NOTICE THAT WITH THE ABLE ASSISTANCE OF BOTH THE LE ARNED REPRESENTATIVES THAT THE REVENUES MAIN APPEAL ITSELF IS NOT MAINTAINABLE SI NCE THE CIT(A) HAS PASSED HIS ORDER UNDER CHALLENGE IN PROCEEDINGS U/S.248 OF THE ACT WHICH HAS NOWHERE BEEN HELD AS AN APPEALABLE ORDER U/S 253(1) OF THE ACT. WE TH EREFORE DECLINE THE REVENUES INSTANT APPEAL FOR THIS PRECISE REASON ALONE. 3. THIS REVENUES APPEAL IS DISMISSED IN ABOVE TERM S. ORDER PRONOUNCED IN OPEN COURT ON 12/02/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 12/02/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ITO (INTERNATIONAL TAXATION) WD-KOLKATA, AAYAKAR BHAWAN (POORVA), 2 ND FLOOR, 110, SHANTIPALLY, KOLKAT-107 2. /RESPONDENT-M/S JAMSHEDPUR CONTINUOUS ANNEALING & P ROCESSING CO. (PVT) LTD., 43, J.L.N EHRU ROAD, KOLKAT-700 071 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ))- , - /DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,