Hitech Logistics Ltd., Kolkata vs Assessee
- CitationI.T.A No. 1091/Kol/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may recall its own order under the rectification jurisdiction where a document, filed in the paper book and never considered, bears directly on the issue decided, so that the omission amounts to a mistake apparent from the record; the recalled issue is then to be re-heard after considering that document.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
आयकर अपील य अधीकरण, यायपीठ - "B" कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA (सम )Before ी महावीर संह, यायीक सद य एवं/and ी शामीम याहया, लेखा सद य) [Before Shri Mahavir Singh, JM & Shri Shamim Yahya, AM]
M.A. No. 54/Kol/2014 In आयकर अपील सं या / I.T.A No. 1091/Kol/2012 नधॉरण वषॅ/Assessment Year: 2009-10
M/s. Hitech Logistics Ltd. Vs. Assistant Commissioner of Income-tax, (PAN:AAACH8380B) Circle-10, Kolkata (आवेदक /Applicant) ( यथ /Respondent) Date of hearing: 02.01.2015 Date of pronouncement: 02.01.2015
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. 194-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 mistake 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/- Sd/- शामीम याहया, लेखा सद य महावीर संह, यायीक सद य (Shamim Yahya) (Mahavir Singh) Accountant Member Judicial Member Dated : 2nd January, 2015 व र ठ निज स चव Jd.(Sr.P.S.) 2 M.A. No.54/K/2014 M/s. Hitech Logistics Ltd. AY 2009-10
आदेश क त ल प अ े षतः- Copy of the order forwarded to:
1. अपीलाथ /APPELLANT- M/s. Hitech Logistics Ltd., 1/1, Taratola road, Kolkata-700 088 2 यथ / Respondent -ACIT, Cir-10, Kolkata
3. आयकर क मशनर (अपील)/ The CIT(A), Kolkata
4. आयकर क मशनर/ CIT Kolkata
5. वभा गय तनीधी / DR, Kolkata Benches, Kolkata स या पत त/True Copy, आदेशानुसार/ By order,
सहायक पंज ीकार/Asstt. Registrar.
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