Dy.CIT, Circle-1(1), Hyderabad V. M/s. Achyutha Electricals Pvt Ltd, Hyderabad

MA 45/Hyd/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6078 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Non-deduction of tax

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 45/HYD/2017 (ARISING OUT OF ITA NO. 1663/HYD/2012) ASSESSMENT YEAR: 2009-10 DCIT, CIRCLE-1(1), HYDERABAD VS M/S. ACHYUTHA ELECTRICALS PRIVATE LIMITED, HYDERABAD [PAN: AACCA9417C] (APPLICANT) (RESPONDENT) FOR REVENUE : MS. SUMAN MALIK, DR FOR ASSESSEE : NONE DATE OF HEARING : 19-01-2018 DATE OF PRONOUNCEMENT : 19-01-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS IS A MISCELLANEOUS APPLICATION, PREFERRED BY THE AO AGAINST THE ORDER OF ITAT IN ITA NO. 1663/HYD/2012, D ATED 17-02-2017, PASSED EX-PARTE- RESPONDENT. THE ISSUE IN THE APPEAL IS WITH REFERENCE TO DISALLOWANCE U/S. 40(A)(IA) OF THE INCOME TAX ACT [ACT] FOR NON-DEDUCTION OF TAX ON PAYMENTS MADE TO C ERTAIN FINANCE COMPANIES. THE ORDER OF LD.CIT(A), WHO FOLL OWED THE SPECIAL BENCH DECISION IN THE CASE OF MERILYN SHIPP ING & TRANSPORT VS. ACIT IN ITA NO. 477/VIZ/2008, DT. 29-03 -2012 WAS 2 M.A. NO. 45/HYD/2017 UPHELD BY THE ITAT IN THE ABOVE ORDER AS IT WAS COVER ED ISSUE THEN. 2. THE HON'BLE APEX COURT IN THE CASE OF PALAM GAS SE RVICE VS. CIT IN APPEAL NO. 5512/2017, DT. 03-05-2017 HAS REVE RSED THE DECISION OF HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT VS. VECTOR SHIPPING SERVICES PVT. LTD. (357 ITR 642) (ALL) AND CONSEQUENTLY THE SPECIAL BENCH DECISION ALSO STANDS RE VERSED. IN VIEW OF THAT, AO HAS PREFERRED THE PRESENT MISCELLANEO US APPLICATION, SEEKING RECALL OF THE ORDER/MODIFICATIO N U/S. 254(2) OF THE ACT. 3. ASSESSEE WAS GIVEN NOTICE POSTING THE CASE ON 19-0 1-2018 AND THE SAID REGISTERED LETTER WAS RETURNED DECLINED SERVICE. IT SEEMS ASSESSEE IS NOT INTERESTED IN RECEIVING THE NOTIC E. THEREFORE, AFTER HEARING THE LD.DR, WE ALLOW THE MISC ELLANEOUS APPLICATION AND RECALL THE ORDER IN ITA NO. 1663/HYD /2012 FOR FRESH HEARING. LD.DR UNDERTOOK TO SERVE THE NOTICE ON ASSESSEE AND THE CASE IS POSTED FOR HEARING ON 12-03-2018. RE GISTRY IS DIRECTED TO SEND NOTICE THROUGH DR FOR PROPER SERVICE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JANUARY, 2018 UPON CONCLUSION OF HEARING SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBE R HYDERABAD, DATED 19 TH JANUARY, 2018 TNMM 3 M.A. NO. 45/HYD/2017 COPY TO : 1. THE DCIT, CIRCLE-1(1), HYDERABAD. 2.M/S. ACHYUTHA ELECTRICALS PVT. LTD., F-58, MADHUR ANAGAR, HYDERABAD. 3. CIT (APPEALS)-II, HYDERABAD. 4. CIT-I, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.