DCIT, Circle-2(1), Vijayawada V. Sri Sai Engineering & Drilling, Vijayawada

MA 49/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0273 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 07-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M.A .NO. 49 /VIZ/201 7 & 14 /VIZ/ 201 8 (ARISING OUT OF I.T.A.NO.39/VIZ/2013 AND CO 58/VIZ/2013) ( / ASSESSMENT YEAR: 20 09 - 10 ) DCIT CIRCLE - 2(1), VIJAYAWADA VS. SRI SAI ENGINEERING & DRILLING #54 - 18 - 26, 2 ND LINE LIC COLONY VIJAYAWADA [PAN : ABAFS0788A] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI P.S.MURTHY, DR / RESPONDENT BY : SHRI G.V.N.HARI, AR / DATE OF HEARING : 3 1 . 08. 2018 / DATE OF PRONOUNCEMENT : 05 .0 9 .2018 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THE S E MISCELLANEOUS APPLICATIONS ARE FILED BY THE REVENUE AGAINST THE ORDER PASSED BY THE ITAT IN I.T.A NO.39/VIZ/2013 DATED 06.01.2017 FOR THE ASSESSMENT YEAR 2009 - 10. 2 M .A NOS . 49 /VIZ/201 7 & 14 /VIZ/201 8 SRI SAI ENGINEERING AND DRILLING ., V IJAYAWADA MA/ 49/VIZ/2017 2 . M.A.49/VIZ/2017 IS FILED BY THE DEPARTMENT AND HAS FILED AN APPLICATION FOR WITHDRAW AL OF THE MISCELLANEOUS APPLICATION. THEREFORE THE M.A . 49/VIZ/2017 IS DISMISSED AS WITHDRAWN. M.A/ 14/VIZ/2018 3. ITAT PASSED AN ORDER ON 06.01.2017. IN THE APPEAL, THE REVENUE HAS CHALLENGED THE RELIEF ALLOWED BY THE LD.CIT(A) ON DISALLOWANCE MADE U/S 40(A)(IA) TOWARDS TRANSPORTATION CHARGES AND FIT FILLING CHARGES IN GROUND NO S.9, 10 AND 11. THE ITAT CONFIRMED THE ORDER OF THE LD.CIT(A) IN DELETING THE DISALLOWANCE IN RESPECT OF FIT FILING CHARGES BY PLACING RELIANCE ON THE SPECIA L BENCH DECISION IN THE CASE OF MERILYN SHIPPING & TRANSPORTERS VS. ACIT IN I.T.A NO.477/VIZ/2008 DATED 16.12.2011BUT NOT ADJUDICATED THE APPEAL OF THE ASSESSEE IN RESPECT OF TRANSPORTATION CHARGES. THEREFORE, THE REVENUE HAS FILED MISCELLANEOUS APPLICAT ION TO RECALL THE ORDER AND TO RE ADJUDICATE THE ISSUE ON ALLOWABILITY OF THE EXPENSES U/S 40(A)(IA) IN VIEW OF THE HONBLE SUPREME COURT DECISION IN PALEM GAS SERVICE VS. COMMISSIONER OF INCOME T AX [81 TAXMAN.COM 43(SC)(2017)]. , SINCE THE ENTIRE AMOUNT WAS PAID BEFORE THE END OF THE FINANCIAL YEAR. 3 M .A NOS . 49 /VIZ/201 7 & 14 /VIZ/201 8 SRI SAI ENGINEERING AND DRILLING ., V IJAYAWADA 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. AFTER HEARING BOTH THE SIDES, IN VIEW OF THE HONBLE SUPREME COURT JUDGEMENT IN THE CASE OF PALEM GAS SERVICE (SUPRA) AND THE FACT THAT THE GROUND NOS. 9, 10 AND 11 W ERE NOT ADJUDICATED, WE RECALL THE ORDER TO ADJUDICATE GROUND NOS.9, 10 AND 11 AFRESH . ACCORDINGLY, THE APPEAL IS FIXED FOR HEARING ON 26.10.2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE REQUIRED TO BE ISSUED FROM THE REGISTRY. 5 . IN THE RESULT, M ISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. THE ABOVE ORDER WAS PRONOUN CED IN THE OPEN COURT ON 5 TH SEP , 201 8 . S D/ - S D/ - ( . ) ( . . ) ( V. DURGA RAO) ( D.S. SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / VISAKHAPATNAM /DATED : 05 .09.2018 L.RAMA, SPS 4 M .A NOS . 49 /VIZ/201 7 & 14 /VIZ/201 8 SRI SAI ENGINEERING AND DRILLING ., V IJAYAWADA / COPY OF THE ORDER FORWARDED TO: - 1 . / THE ASSESSEE - M/S SRI SAI ENGINEERING & DRILLING, #54 - 18 - 26, 2 ND LINE, LIC COLONY, VIJAYAWADA 2 . / THE REVENUE DCIT, CIRCLE - 2(1), CENTRAL REVENUES BUILDING, M.G.ROAD, VIJAYAWADA 3 . THE COMMISSIONER OF INCOME TAX , V IJAYAWADA 4. THE COMMISSIONER OF INCOME TAX(APPEALS), VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6. / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM