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TMI Blog2016 (3) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... essee - I.T.A. No 2258/Mum/2013 - - - Dated:- 29-1-2016 - SHRI AMIT SHUKLA, JM AND SHRI RAJESH KUMAR, AM For The Appellant by : Shri Nishit Gandhi For The Respondent : Shri S.K. Mishra ORDER PER RAJESH KUMAR, A. M: This appeal by the assessee is directed against the order dated 02.01.2013 of Commissioner of Income Tax (Appeals)-26, Mumbai (Hereinafter called as the CIT(A)) for assessment year 2008-09. The assessee has raised the following grounds of appeal:- 1. The learned CIT (A) has erred in law as well as in facts by rejecting the contentions of your appellant that both the expenses are of different nature and they have correctly deducted tax at source as may be applicable as per the provision of I.T. Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the amount of expenses which are not payable and outstanding on the last day of the accounting year as the entire expenses were paid during the year as such the issue of your appellant is covered by the order of the ITAT in the case of Merilyn Shipping Transport VIS Addl. CIT RgI Visakhapatnam reported in (2012) 20Taxmann.com 244 (Visakhapatnam) (SB) , merely because the Orisa High court has stayed the order of the ITAT. The learned CIT(A) ought not to have dismissed the ground of your appellant because of stay granted on operation of ITAT order since, the stay is applicable to the party concerned in that appeal. Therefore, under the facts and circumstances of the case it is prayed that necessary relief as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the AO had wrongly applied the provision of section 40(a)(ia) of the Act in respect of rent paid to two persons @ ₹ 1,20,000/- each for two offices taken on rent . 3. The facts in brief are that the assessee filed its return of income on 28.09.2008 declaring total income of ₹ 31,27,620/-. During the year the assessee paid rent of ₹ 2,40,000/- for two offices no 605 and 606 rented from Shri Roochir Sanghvi and Shi Rooshabh Sanghvi and rent was paid @ ₹ 1,20,000/- for each office. The case of the assessee was selected under CASS and statutory notices u/s 143(2) and 142(1) of the Act were duly issued and served on the assessee. The ld. AO framed the assessment u/s 143(3) vide order dated 20.12.10 by making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amily, who is responsible for paying to [a resident] any income by way of rent, shall at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, [deduct income-tax thereon at the rate of- [(a) two percent for the use of any machinery or plant or equipment; and (b) ten percent for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings:]] Provided that no deduction shall be made under this section where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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