The DCIT, TDS Circle, Surat V. Oil & Natural Gas Corporation Ltd., Surat

MA 33/SRT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5672 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: AKSHA T KHARE
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER MA NO. 33/SRT/2018 IN ITA NO: 2436/AHD/2014 ASSESSMENT YEARS): [2010-11] ( VIRTUAL COURT) DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE, SURAT VS. OIL & NATURAL GAS CORPORATION LTD., HAZIRA PLANT, P.O. ONGC NAGAR, SURAT PAN : AAACO1598A APPLICANT /REVENUE RESPONDEDNT/ASSESSEE APP LICANT/ REVENUE BY MS. ANUPAMA SINGLA SR. DR RE SPONDENT / ASSESSEE BY SHRI AKSHA T KHARE ADVOCATE DATE OF HEARING 25 - 0 9 - 2020 DATE OF PRONOUNCEMENT 25 - 0 9 - 2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE REVENUE FOR SEEKING RECTIFICATION IN THE ORDER DATED 16/03/2018. 2. AT THE OUTSET OF HEARING THE LD. AUTHORIZED REPRESENTATIVE (AR) OF THE ASSESSEE SUBMITS THAT THIS MA IS FILED BY THE REVENUE FOR RECTIFICATION OF TRIBUNAL ORDER DATED 16.03.2018. THE REVENUE SIMULTANEOUSLY ALSO FILED APPEAL AGAINST THE ORDER OF TRIBUNAL DATED 16/03/2018, BEFORE HON'BLE GUJARAT HIGH COURT VIDE ITA NO.1218 OF 2018, WHICH HAS BEEN DISMISSED BY HON'BLE COURT ON 17/03/2020, THUS, THE ORDER PASSED BY TRIBUNAL IS AFFIRMED BY HIGH COURT AND AS 2 MA.33/SRT/2018/AY.2010-11 OIL & NATURAL GAS CORPORATION LTD. SUCH THE MA FILED BY THE REVENUE HAS BECOME INFRACTIOUS AND IS LIABLE TO BE DISMISSED. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE FAIRLY ACCEPTED THAT THE FINDING OF TRIBUNAL IN ORDER TO DATED 16/03/2018 HAS BEEN AFFIRMED BY HON'BLE JURISDICTIONAL HIGH COURT VIDE ORDER DATED 17.03.2020 IN INCOME TAX APPEAL NO. 1218 OF 2018. 4. WE HAVE CONSIDERED THE RIVAL CONTENTION OF THE PARTIES AND HAVE PERUSED THE RECORD CAREFULLY. WE HAVE NOTED THAT THE REVENUE FILED PRESENT MA FOR SEEKING RECTIFICATION OF THE ORDER OF TRIBUNAL DATED 16.03.2018 AND ALSO FILED APPEAL BEFORE HON'BLE GUJARAT HIGH COURT VIDE TA NO.1218 OF 2018. THE APPEAL OF THE REVENUE HAS BEEN DISMISSED VIDE ORDER DATED 17.03.2020, HENCE, THE ORDER PASSED BY TRIBUNAL IS AFFIRMED BY HIGH COURT AND AS SUCH MA FILED BY THE REVENUE HAS BECOME INFRUCTUOUS. THUS, THE APPLICATION FILED BY THE REVENUE IS DISMISSED. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON 25/09/2020 AT THE TIME OF HEARING OF MA. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 25 /09/2020 SAMANTA, PS 3 MA.33/SRT/2018/AY.2010-11 OIL & NATURAL GAS CORPORATION LTD. COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR // TRUE COPY // /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR/SR.PS/PS, ITAT, SURAT