M/s. Jindal Saw Ltd., Mundra-kutch V. The Income Tax Officer, TDS-4, GANDHIDHAM

MA 10/RJT/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7132 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 07-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DM RINDANI
• Keywords: Rectification of order

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.10 AND 11/RJT/2017 IN ./ ITA.NO.219 AND 220/RJT/2014 ASSTT.YEAR : 2008-2009 AND 2009-10 M/S.JINDAL SAW LTD. TALUKA: MUNDRA, KUTCH. VS ITO, TDS - 4 GANDHIDHAM. *+ / (APPELLANT) ,- *+ / (RESPONDENT) ASSESSEE BY : SHRI D.M. RINDANI, AR REVENUE BY : SHRI PRAVEEN VERMA, SR.DR / DATE OF HEARING : 01/08/2018 / DATE OF PRONOUNCEMENT: 03 /08/2018 ./0/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT TWO MAS ARE DIRECTED AT THE INSTANCE OF THE ASSESSEE SEEKING RECTIFICATION OF ORDER OF THE TRIBUNAL PASSED IN IT A NO.219 AND 220/R/2004 DATED 10.11.2017. 2. AT THE TIME OF HEARING OF MAS., THE LD.COUNSEL F OR THE ASSESSEE SUBMITTED THAT HE IS NOT PRESSING MA NO.10/AHD/2017 FOR ADJUDICATION, AND THEREFORE, THE SAME MAY BE TREATED AS WITHDRAWN. IN VIEW OF THIS SUBMISSION OF THE LD.COUNSEL, MA NO.10/AHD/2017 IS DISMISSED A S BEING WITHDRAWN. 3. COMING TO MA NO.11/AHD/017, THE ASSESSEE HAS PLE ADED IN THE MA THAT IT HAS RAISED SIX GROUNDS OF APPEAL, OUT OF WH ICH GROUND NO.6 IS GENERAL GROUND. THE TRIBUNAL HAS DECIDED GROUND NO.1 AND 2 , BUT FAILED TO DECIDE THE FOLLOWING THREE GROUNDS: MA NO.10 & 11/RJT/2017 2 3. HON CIT(A) ERRED IN LAW AS WELL AS ON FACTS IN CONFIRMING DEDUCTION OF TAX AT SOURCE U/S.194I ON DEMURRAGE/DE TENTION CHARGES PAID NON-RESIDENT SHIPPING COMPANIES WHICH ARE ASSE SSED U/S.172 OF THE ACT. 4. HON CIT(A) ERRED IN LAW AS WELL AS ON FACTS IN CONFIRMING DEDUCTION OF TAX AT SOURCE U/S.194I ON DEMURRAGE/DE TENTION CHARGES WHICH IS NOT APPLICABLE TO NON-RESIDENT COMPANIES. 5. THE HON. CIT(A) ERRED IN LAW AS WELL AS ON FACTS IN REMITTING MATTER BACK TO THE AO. 4. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT N ON-ADJUDICATION OF GROUNDS WOULD BRAND ORDER OF THE TRIBUNAL AS SUFFER ING FROM APPARENT ERROR. THE LD.DR IS UNABLE TO CONTROVERT THE SUBMISSIONS O F THE LD.COUNSEL FOR THE ASSESSEE. 5. ON DUE CONSIDERATION OF THE ABOVE FACTS, WE ARE SATISFIED THAT INADVERTENT MISTAKE HAS BEEN CREPT IN THE ORDER OF THE ITAT, WHERE IT FAILED TO ADJUDICATE THREE GROUNDS OF APPEAL. THEREFORE, ORD ER OF THE TRIBUNAL IN ITA NO.220/AHD/2014 IS RECALLED FOR LIMITED PURPOSE. T HIS APPEAL IS RESTORED TO ITS ORIGINAL NUMBER FOR ADJUDICATING THE ABOVE THRE E GROUNDS. REGISTRY IS DIRECTED TO LIST THE APPEAL IN ORDINARY COURSE OF T IME. 6. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 3 RD AUGUST, 2081 AT AHMEDABAD. SD/- SD/- ( WASEEM AHMED ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 03/08/2018