Indian Railways Catering & Tourism Corporation Ltd., New Delhi V. DCIT, New Delhi

MA 527/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0408 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 05-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NAOREM
• Assessee Lawyers: SUDESH AGGARWAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C DELHI BEFORE SHRI RAJPAL YADAV AND SHRI K.G. BANSAL M.A. NO. 527(DEL)/2010 (ARISING OUT OF ITA NO. 3738(DEL)/2008) ASSESSMENT YEAR: 2004-05 INDIAN RAILWAY CATERING & DEP UTY COMMISSIONER OF INCOME TOURISM CORPN. LTD., VS. T AX, CIRCLE 11, NEW DELHI. 9 TH FLOOR,BANK OF BARODA BLDG., 16, PARLIAMENT ST., NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SUDESH AGGARWAL, A DVOCATE RESPONDENT BY : MS. BANITA DEVI NAOREM, SR. DR ORDER PER K.G. BANSAL ; AM IN THIS CASE, THE TRIBUNAL HAD PASSED THE ORDER ON 15.06.2009, IN WHICH THE APPEAL WAS DISMISSED AS NECESSARY APPR OVAL HAD NOT BEEN OBTAINED BY THAT TIME FROM THE COD TO FILE THE APPEAL AND TO PROSECUTE IT. THE ASSESSEE FILED A MISCELLANEOUS APPLICATION ON 5.10.2010 REQUESTING FOR RECALLING THE ORDER ON THE GROUND THAT IT HA S NOW OBTAINED THE APPROVAL OF THE COD. THE APPLICATION WAS ACC OMPANIED BY THE MINUTES DATED 09.03.2010 DRAWN IN CABINET SECR ETARIAT, BEARING NO. MA NO. 527(DEL)/2010 2 COD/16/2010. AS PER ITEM NO. 3 OF THE MINUTES, THE ASSESSEE HAS BEEN ALLOWED TO PROSECUTE THE FOLLOWING GROUND:- ADDITION IN THE INCOME ON ACCOUNT OF THE DIFFE RENCE IN TDS CERTIFICATES WHICH HAS ALREADY BEEN ACCOUNTED FOR IN BOOKS BY WRONGLY INVOKING SECTION 199 OF THE ACT. 2. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE MINUTES AND REQUESTED THAT AS PER LIBERTY G RANTED IN PARAGRAPH NO. 5 OF THE ORDER, THE APPEAL OF THE ASSESSEE MAY BE REST ORED FOR DECIDING THE AFORESAID GROUND ON MERITS. THE LD. DR DID NOT O PPOSE THE APPLICATION. ACCORDINGLY, THE ORDER DATED 15.06.2009 IS RECA LLED WITH A VIEW TO DECIDE THE AFORESAID GROUND, MENTIONED BY THE COD, ON M ERITS. 3. IN THE RESULT, THE APPLICATION IS ALLOWED. 4. BOTH THE PARTIES WERE INFORMED IN THE OPEN COU RT THAT THE APPEAL SHALL BE HEARD ON 11.04.2011, FOR WHICH NO NOTICE SHALL BE ISSUED. THE ORDER WAS ALSO PRONOUNCED IN THE OPEN COURT ON 1 8.2.2011. SD/- SD/- (RAJPAL YADAV) (K.G.BANS AL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE OF ORDER: 18TH FEBRUARY, 2011. SP SATIA MA NO. 527(DEL)/2010 3 COPY OF THE ORDER FORWARDED TO:- INDIAN RAILWAY CATERING & TOURISM CORPN. LTD., NEW DELHI. DCIT, CIRCLE 11, NEW DELHI. CIT(A) CIT THE DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR.