M/s. Hitech Logistics Ltd., Kolkata V. ACIT, Circle-10, Kolkata, Kolkata

MA 54/KOL/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2714 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 31-10-2014
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Assessee Lawyers: S M SURANA
• Keywords: Rectification of order

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) BEFORE , /AND , ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA , AM ] M . A . NO. 54 /KOL /2014 IN / I.T.A NO. 1 09 1 /KOL/201 2 / ASSESSMENT YEAR: 200 9 - 1 0 M/S. HITECH LOGISTICS LTD. VS. ASSISTANT COMMISSIONER OF INCOME - TAX, (PAN:AAACH8380B) CIRCLE - 10, KOLKATA ( /APPLICANT ) ( / RESPONDENT ) DATE OF HEARING: 02 . 0 1 .201 5 DATE OF PRONOUNCEMENT: 02 . 0 1 .201 5 APPLICANT BY : SHRI S. M. SURANA, ADVOCATE RESPONDENT BY: SHRI K. L. KANAK, JCIT ORDER PER SHRI MAHAVIR SINGH, JM : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECTIFICATION OF MISTAKE APPARENT FROM RECORD IN THE ORDER OF TRIBUNAL PASSED IN ITA NO.1091/KOL/2012 DATED 14.10.2014 WHILE DECIDING GROUND NOS. 1 AND 2 THAT THE ASSESSEE IS LIABLE TO DEDUCT TDS ON RENT PAYMENT TO KOLKATA PORT TRUST U/S. 19 4 - I OF THE INCOME - TAX ACT, 1961. 2. LD. COUNSEL FOR THE ASSESSEE NOW, AT THE TIME OF HEARING, DREW OUR ATTENTION TO THE PAPER BOOK PAGE 1 THAT THE DEPARTMENT HAS ISSUED EXEMPTION CERTIFICATE AND THIS WAS NOT CONSIDERED. ACCORDING TO LD. COUNSEL, THIS IS A VITAL DOCUMENT AND IF THIS IS CONSIDERED, THE ASSESSEE IS NOT LIABLE TO TDS AND ONCE ASSESSEE IS NOT LIABLE TO TDS, NO DISALLOWANCE U/S. 40(A)(IA) OF THE ACT CAN BE MADE. ON THIS, LD. SR. DR WANTED TO VERIFY THE DOCUMENT. WE FIND THAT THIS IS A CLEAR MI STAKE APPARENT FROM RECORD IN THE ORDER OF TRIBUNAL AND THIS ISSUE NEEDS RECONSIDERATION AFTER CONSIDERING THE EXEMPTION CERTIFICATE FILED BY ASSESSEE IN ITS PAPER BOOK AT PAGE 1, WHICH WAS NEVER CONSIDERED BY THE TRIBUNAL. IN TERM OF THE ABOVE, WE RECALL THE ORDER DATED 14.10.2014 AND DIRECT THE REGISTRY TO RE - FIX THE APPEAL IN DUE COURSE. 3 . IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/ - S D/ - , , ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 ND JANUARY, 2015 JD.(SR.P.S.) 2 M.A. NO. 54 /K/2014 M/S. HITECH LOGISTICS LTD. AY 200 9 - 1 0 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT - M/S. HITECH LOGISTICS LTD., 1/1, TARATOLA ROAD, KOLKATA - 700 088 2 / RESPONDENT ACIT, CIR - 10, KOLKATA 3 . ( )/ THE CIT(A), KOLKATA 4. 5. / CIT KOLKATA / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .