Appeal details
Counselvise Citation
[2014] 124 COUNSELVISE.COM (IT) 1542 (ITAT-AGRA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
28-02-2014
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
28-02-2014
Assessment Year
2008-2009
Appeal Filed On
17-02-2014
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER M.A. NO.02/AGRA/2014 (IN ITA NO.257/AGRA/2013) ASSESSMENT YEAR: 2008-09 M/S. GUPTA OVERSEAS, VS. DY. COMMISSIONER OF INCO ME TAX-1, 425, TUBE WELL COLONY, AGRA. BYE PASS ROAD, AGRA. (PAN AAAFD 6004 D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SAHIB P. SATSANGEE, C.A. RESPONDENT BY : SMT. ANURADHA, JR. D.R. DATE OF HEARING : 28.02.2014 DATE OF PRONOUNCEMENT : 28.02.2014 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE APPLICANT POINTS OUT THAT THIS TRIBUNAL IN ITS ORDER DATED 4 TH FEBRUARY, 2014 HAS, IN THE SAID ORDER, NOT DEALT WITH THE ALTERNATIVE PLEA OF THE ASSESSEE I.E . WHETHER NOTWITHSTANDING TAXABILITY OF AMOUNTS PAID TO NON-RESIDENTS, SECTIO N 40(A)(IA) READ WITH SECTION 195 OF THE INCOME TAX ACT, 1961, DISALLOWANCE CAN NOT B E INVOKED IN CASE IN WHICH NO SERVICES ARE RENDERED IN INDIA IN VIEW OF PRE AMEND ED SECTION 9 (1)(VII) READ WITH EXPLANATION THERETO. THIS PLEA, ACCORDING TO THE A SSESSEE APPLICANT, WAS ACCEPTED BY THE LEARNED CIT(A) BUT THE TRIBUNAL HAS NOT DEAL T WITH THE SAME. M.A. NO.02/AGRA/2014 A.Y. 2008-09 2 2. LD. DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THE PRAYER OF THE ASSESSEE AND FAIRLY ACCEPTS THAT THIS ASPECT OF THE MATTER W AS NOT ADJUDICATED BY THE TRIBUNAL. 3. IN VIEW OF THE ABOVE DISCUSSIONS AS ALSO BEARING IN MIND THE FACT THAT THE TRIBUNAL INDEED DID NOT DEAL WITH THE ABOVE ASPECT OF THE MATTER IN THE ORDER DATED 4 TH FEBRUARY, 2014 AND WITH THE CONSENT OF PARTIES WE DEEM IT FIT AND PROPER TO RECALL THE ORDER FOR THE LIMITED PURPOSE OF ADJUDIC ATION ON CORRECTNESS OF THE ABOVE PLEA. ACCORDINGLY, THE HEARING IS NOW FIXED ON 04. 03.2014 FOR THE LIMITED PURPOSE OF DEALING WITH THE SAID PLEA, AS PRAYED BY THE ASS ESSEE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE TERMS INDICATED ABOVE. (ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2014) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 28 TH FEBRUARY, 2014 PBN/* COPY OF THE ORDER FORWARDED TO:- APPELLANT/RESPONDENT/CIT (APPEALS) CONCERNED/CIT CO NCERNED D.R., ITAT, AGRA BENCH, AGRA/ GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY
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