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TMI Blog2011 (7) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is allowed by of remand to CIT(A) - IT APPEAL NOS. 2512 TO 2518 (MUM.) OF 2008 - - - Dated:- 29-7-2011 - J. SUDHAKAR REDDY, V. DURGA RAO, JJ. Arvind Sonde for the Appellant. Jitendra Yadav for the Respondent. ORDER 1. All these appeals filed by one assessee are directed against separate orders of learned CIT(A)-XXXIII, Mumbai, passed on 22-1-2008. Since one common issue is involved in these appeals, they were heard together and, therefore, a common order is passed for the sake of convenience. 2. The grounds are common in all these appeals, therefore, the grounds are reproduced from the ITA No. 2513/M/08 as under : "1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e may please be held as sales proceeds in the hands of the non-resident receipt and not royalties." 5. The CIT(A) held that the appeals, in question, are not maintainable for the reason that the assessee has never approached the Assessing Officer for certificate under section 195(2) for remittance of the amount without deduction of tax. The learned CIT(A) relied upon the decision of the jurisdictional Tribunal in the case of Mahindra Mahindra Ltd. v. Addl. DIT [2007] 106 ITD 521 (Mum.). Aggrieved by the order of the CIT(A), the assessee is in appeals before the Tribunal. 6. The learned counsel for the assessee, Mr. Arvind Sonde, submitted that the CIT(A) was in error in applying the decision of jurisdictional Tribunal in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability to deduct tax". The Tribunal also found "that in the case of Mahindra Mahindra Ltd. (supra), on which reliance placed by the CIT(A), the controversy was whether it was open to the CIT(A) to entertain an appeal under section 248 against CA's certificate holding that tax at a particular rate is required to be deducted by an assessee from a remittance to a non-resident where the assessee is of the view that no such tax was required to be deducted by him." 8. In view of the ratio laid down by the co-ordinate Bench (supra), the learned counsel for the assessee submitted that all these appeals may be remitted to the file of the CIT(A) for disposing off the same on merits. 9. On the other hand, the learned DR Mr. Jitendra Yadav, op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r book of the assessee, wherein remittances in question were between 15-4-2005 to 24-3-2006 and submitted that section 248 as it stood prior to 1-6-2007 is applicable. 11. Without prejudice to the above, the learned counsel for the assessee submitted that the tax in question is to be borne by the assessee as evident from the agreement between DNATA and Jet Air Pvt. Ltd., a copy of which has been placed at pages 1 to 46 of the paper book of the assessee. He took the Bench through a provision and submitted that even under the post amendment conditions to section 248, the assessee is entitled to file an appeal with the CIT(A) directly. 12. On careful consideration of rival submissions, facts and circumstances of the case and perusal of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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