M/s. Woventex (India) Pvt. Ltd., Shahpur V. Joint Commissioner of Income-tax, Ichalkranji Circle, Ichalkaranji

MA 21/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5223 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-09-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWLI
• Section: 194C

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , . , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKAR A RAO, AM . / MA NO.21/PUN/2018 (ARISING OUT OF ITA NO.729/PUN/2013) / ASSESSMENT YEAR : 2009-10 M/S. WOVENTEX (INDIA) PVT. LTD., PLOT NO.125, THE ICHALKARANJI CO-OP. ESTATE LTD., BABASAHEB KHANJIRI NAGAR, SHAPUR 416 121 PAN : AAACW2491E . / APPLICANT V/S JCIT, ICHALKARANJI CIRCLE, ICHALKARANJI . / RESPONDENT / APPLICANT BY : SHRI M.K. KULKARNI / RESPONDENT BY : S SHRI RAJESH GAWLI / ORDER PER KARUNAKARA RAO, AM : THE CAPTIONED MISCELLANEOUS APPLICATION FILED BY TH E ASSESSEE ARISES FROM THE ORDER OF TRIBUNAL VIDE ITA NO.729/PUN/2013 DATED 09 -08-2017 INVOLVING THE A.Y. 2009-10. 2. BRIEF FACTS OF THE M.A. INCLUDE THAT, IN THE ORD ER OF THE TRIBUNAL REFERRED ABOVE, GROUND NOS. 4 AND 5 WERE ALLOWED FOR STATIST ICAL PURPOSES AS PER THE DISCUSSION IN PARA NO.9 OF THE ORDER. THE ISSUE RE VOLVES AROUND CORRECTNESS OF INVOKING THE PROVISIONS OF SECTION 40(A)(IA) OF THE ACT IN RESPECT OF A COUPLE OF PAYMENTS MADE WITHOUT MAKING TDS. THE AO DISCUSSED THIS ISSUE IN PARA NO.7 OF HIS ORDER AND OBSERVED THAT THE PROVISIONS OF SECTI ON 194C OF THE ACT WERE TO BE INVOKED IN RESPECT OF (1) SEA-FREIGHT EXPENDITURE ( RS.70,20,312/-) AND (2) THC & DOCUMENTATION CHARGES (RS.15,68,453/-). CONTENTS O F PARA NO.7.5 OF THE ASSESSMENT / DATE OF HEARING :28.09.2018 / DATE OF PRONOUNCEMENT: 17.10.2018 2 ORDER ARE RELEVANT. AO ADDED THESE PAYMENTS AND TH E SAME IS CONFIRMED BY THE CIT(A). THEREFORE, THE ASSESSEE FILED THE APPEAL I TA NO.729/PUN/2013. 3. IN THE FIRST APPELLATE PROCEEDINGS, THE CIT(A) C ONFIRMED THE VIEWS OF THE AO AND UPHELD THE DISALLOWANCE IN RESPECT OF BOTH THE ITEMS OF PAYMENTS. 4. AGGRIEVED WITH THE ABOVE DECISION OF CIT(A), THE ASSESSEE RAISED GROUND NOS. 4 AND 5 BEFORE THE TRIBUNAL. THERE IS A REFERENCE TO THE AMOUNT RS.70,20,312/- IN GROUND NO.4 AND, HOWEVER, THE OTHER AMOUNT OF RS. 1 5,68,453/- WAS NOT EXPRESSLY MENTIONED IN EITHER GROUND NO.4 OR 5 IN THE GROUNDS . HE HOWEVER SUBMITTED THAT THE SAID AMOUNT IS IMPLIEDLY REFERRED TO IN GROUND NO.5 AND MADE A REFERENCE BEFORE THE TRIBUNAL AT THE TIME OF HEARING. REFERRING TO THE ORDER OF TRIBUNAL, LD. COUNSEL SUBMITTED THAT GROUND NOS. 4 AND 5 STANDS REMANDED TO THE FILE OF AO AS PER THE DISCUSSION GIVEN IN PARA NO.12 OF THE ORDER OF TRIB UNAL. THE FAILURE TO MAKE A SPECIFIC REFERENCE TO THE OTHER FIGURE OF RS.15,68, 453/- IN THE ORDER MAKES THE SAID ORDER OF THE TRIBUNAL RECTIFIABLE AS THE AO REFUSES TO ATTEND TO THIS ISSUE DURING THE REMAND PROCEEDINGS. 5. ON HEARING BOTH THE SIDES AND ON PERUSING THE OR DERS OF THE AO AND CIT(A) READ WITH GROUND NOS. 4 AND 5 RAISED BY THE ASSESSE E BEFORE US, WE ARE OF THE OPINION THAT THE SAID FIGURE OF RS.15,68,453/- REQU IRES TO BE MENTIONED EXPRESSLY IN THE PARAS WHEREVER THE SUM OF RS.70,20,312/- IS MEN TIONED IN THE ORDER. AO DEALT WITH THESE TWO ITEMS TOGETHER. WE FIND NO REASON T O EXAMINE THESE TWO ITEMS OF PAYMENTS SEPARATELY. THEREFORE, WE FIND REASON TO RECTIFY OUR ORDER IN THIS REGARD. THUS, THERE IS NEED FOR RECTIFICATION IN PARA NOS. 4 & 9 OF THE ORDER. THE INSERTING OF RS.15,68,453/- NEXT TO RS.70,20,312/-, AT THREE DIF FERENT LOCATIONS, SHOULD MEET THE REQUIREMENT. 3 AFTER RECTIFICATION IN PLACE OF RS.70,20,312/-, T HE WORDS, FIGURES, SIGNS, RS.70,20,312/- AND RS.15,68,453/- SHALL BE INSERT ED IN ALL THREE PLACES IN PARA NOS. 4 AND 9 OF THE ORDER. THEREFORE, WE ACCORDINGLY PA SS A RECTIFICATION TO THIS EXTENT AND DIRECT THE AO TO INSERT RS.15,68,453 NEXT TO TH E FIGURE OF RS.70,20,312/-. THUS, WE ORDER ACCORDINGLY, 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 17 TH DAY OF OCTOBER, 2018. SD/- SD/- (SUSHMA CHOWLA) (D. KARUNAKARA RAO) /JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 17 TH OCTOBER, 2018 / COPY OF THE ORDER FORWARDED TO : / BY ORDER , // TRUE COPY // //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. CIT(A), KOLHAPUR CIT, KOLHAPUR % , , BENCH PUNE; 6. / GUARD FILE. // TRUE COPY //