NADIADWALA GRANDSON ENTERTAINMENT PVT. LTD., Mumbai V. ITO TDS 2(4), Mumbai

MA 110/MUM/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1822 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 27-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SS IYENGAR
• Keywords: TDS
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH MUMBAI BEFORE : SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH, A CCOUNTANT M EMBER MA NO.110/MUM/2021 (ARISING OUT OF ITA NO. 104 /MUM/ 20 19 ( ASSESSMENT YEAR : 2010 - 1 1 ) M/S. NADIADW ALA GRANDSON ENTERTAINMENT PVT. LTD., NADIADWALA VILLA OCEAN VIEW, VERSOVA J.P. ROAD, ANDHERI (W) MUMBAI 400 061 VS. ITO TDS 2(4) R.NO.705, K.G. MITTAL AYURVEDIC HOSPITAL BUILDING CHARNI ROAD (W) MUMKBAI 400 002 PAN/GIR NO. AACCN0909J (APPELLANT ) . . (RESPONDENT ) ASSESSEE BY SHRI MANI JAIN REVENUE BY SHRI S.S. IYENGAR DATE OF HEARING 25 / 06 /202 1 DATE OF PRONOUNCEMENT 25 / 06/ 202 1 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS TO RECALL THE ORDER PASSED BY THIS TRIBUNAL ON 04/11/2020 ON THE GROUND THAT ASSESSEE HAS BEEN HELD TO BE ASSESSEE IN DEFAULT FOR NOT HAVING DEDUCTED TAX AT SOURCE ON THE PAYMENTS MADE TO ITS DIRECTOR SHRI SAJID NADIADWALA. WE FIND THAT THIS PA RTICULAR FINDING GIVEN BY THIS TRIBUNAL IS FACTUALLY INCORRECT IN AS MUCH AS THE LOWER AUTHORITIES HAD NOT TREATED THE ASSESSEE TO BE ASSESSEE IN DEFAULT, WHICH IS EVIDENT FROM THE FACT THAT M A NO . 110/MUM/2021 M/S. NADIADWALA GRANDSON ENTERTAINMENT PVT. LTD., 2 ONLY INTEREST U/S.201(1A) OF THE ACT HAD BEEN CHARGED ON THE AS SESSEE. THIS MISTAKE WAS RIGHTLY POINTED OUT BY THE LD. AR BEFORE US AND ACCEPTED BY THE LD DR BEFORE US AND ACCORDINGLY, WE DEEM IT FIT TO RECALL THE ORDER PASSED BY THIS TRIBUNAL FOR DENOVO ADJUDICATION AS IT CONSTITUTES MISTAKE APPARENT ON RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR REGULAR HEARING ON 25/08/2021. BOTH PARTIES ARE INFORMED IN THE VIRTUAL COURT AND NO FRESH NOTICE WOULD FOLLOW IN THIS REGARD. 2. IN THE RESULT, MISCELLANEOUS APPLI CATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 25 / 06 /202 1 . SD/ - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 25 / 06 / 2021 KARUNA , SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//