9911796707
TMI Blog2015 (8) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the order of the Special Bench of the Tribunal in the case of Merilyn Shipping & Transports [2012 (4) TMI 290 - ITAT VISAKHAPATNAM]. Since the CIT(A) has not given any finding on merit, the learned Tribunal restored the matter to his file with the direction to adjudicate the issue on merit as to whether the provisions of Section 194C are applicable to the present case. We also do not find any discussion on merit of the case with regard to application under Section 194C of the Income Tax Act. Therefore, we are of the view that no substantial question of law would arise at this stage to consider the applicability of Section 194C of the Act. In so far as, the applicability of Section 40(a)(ia) is concerned. We are of the view that the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 amounts payable to a contractor or sub-contractor for carrying out any work, including annual maintenance contract (which may include labour or supply of any thing) is includable in the definition 'work'. Accordingly, the Assessing Officer disallowed the amount of ₹ 33,14,317.00 and added back to the total income of assessee. The amount of ₹ 40,09,368/- was debited to profit and loss account under the head royalty to KGMU, therefore, the assessee required to explain why the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 emerging after examination of the contract Notes, it is found that the contract of the assessee with the service provided fulfills all the conditions as laid down in Section 194C (Read with explanations iv(e)) and is a contractee who is responsible for paying sums to the contractor M/s Wipro G.E. Medical Systems for carrying out the work of maintenance services. Hence the payment of ₹ 33,14,317/- paid as AMC is squarely covered under the provisions of Section 194C, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 questions of law. 1. Whether, the learned Income Tax Appellate Tribunal is correct in Law and has acted Ex-Juris, is not following the judgment of this Hon'ble Court in the case of M/s Vector Shipping Services (P) Ltd. Income Tax Appeal No. 122 of 2013, in identical facts and circumstances? 2. Whether, without prejudice, in view of the 2nd proviso to Section 40(a)(ia), the impugned order of the Income Tax Appellate Tribunal is in accordance with law and not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the order of CIT(A) and reversed the finding of CIT(A) given following the order of the Special Bench of the Tribunal in the case of Merilyn Shipping Transports (Supra). Since the CIT(A) has not given any finding on merit, the learned Tribunal restored the matter to his file with the direction to adjudicate the issue on merit as to whether the provisions of Section 194C are applicable to the present case. We also do not find any discussion on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
