9911796707
TMI Blog2015 (8) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of assessment on a verification of profit and loss account it was found that the same is debited by an amount of Rs. 33,14,317.00 under the head annual maintenance charges, besides other items and no TDS was made on the amount. Therefore, he was required to explain why the amount of payment of annual maintenance charges be not disallowed as no TDS was made on the amount paid to M/s Wipro GE Medical Services as AMC. The assessee submitted reply of show cause notice in his defence, he quoted several decisions rendered on the point. The assessee in his reply has submitted that the annual maintenance charge was not a work as per provisions of Section 194C. The Assessing Officer considered his submission and arrived at conclusion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pro GE was a work contract or service contract, the documents needed is the agreement entered into by the assessee with M/s Wipro GE. However, the said agreement was not furnished before us and neither the Assessing Officer nor the learned CIT(A) had thrown any light on the contents of the said agreement. We, therefore, deem it proper to set-aside the impugned order passed by the learned CIT(A) and remand the issue back to the file of Assessing Officer for fresh adjudication in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Pursuant to the order passed by the Tribunal, the Assessing Officer further examined the matter and passed the following order:- 5.1 In view of the above points emerg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e direction to adjudicate the issue on merit as to whether the provisions of section 194C are applicable to the present case. Further the assessee moved an application for rectification in the order of the Tribunal dated 11.04.2014 on the ground that Tribunal had not followed the judgment of the High Court in the case of CIT Vs. Vector Shipping Services (P) Ltd in ITA No. 1220 of 2013 and has taken a contrary view while rejecting the claim of the assessee. The learned Tribunal dismissed the appellants Misc. Application by means of order dated 20.02.2015. The appellant has filed the instant Appeal against the order dated 20.02.2015 as well as 11.04.2014 passed by the Income Tax Appellate Tribunal by raising the following substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he conclusive opinion of the Tribunal and if this Court does not interfere in the order impugned and dismiss the appeal at admission stage, the appellant would be remediless. He further cited a case decided by this Court in Income Tax Appeal No. 122 of 2013 (Commissioner of Income Tax, Muzaffarnagar Vs. M/s Vector Shipping Services (P) Ltd. Muzaffarnagar) and submitted that the Tribunal has given his opinion contrary to the aforesaid decision of the High Court. Upon perusal of the order impugned we find that the learned Tribunal has observed that 'the revenue has challenged the order of CIT(A) on merit also, but no finding was given by the CIT(A) on merit with regard to the nature of payments, therefore, the learned Tribunal set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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