CIT(A) cannot dismiss the assessee’s appeal without adjudicating upon the question as to whether the law to s 248, as amended with effect from 1 June 2007, was applicable or not

By TG Team Income Tax Judiciary August 28, 2011

TaxGuru Citation: 2011 taxguru.in 832
Case Name: Jet Air Pvt. Ltd. Vs. Commissioner of Income Tax (A)- XXXIII (ITAT Mumbai)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Related Assessment Year: 2006- 07
Courts: ITAT Mumbai

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Jet Air (P) Ltd. Vs CIT (ITAT Mumbai)- The matter was remitted to the CIT(A) for disposal afresh since the CIT(A) had dismissed the assessee’s appeal without adjudicating upon the question as to whether the law to s 248, as amended with effect from 1 June 2007, was applicable or not merely on the ground that it had never approached the AO for a certificate under s 195(2) for the remittance of the amount without the deduction of tax.

Jet Air Pvt. Ltd. Vs. Commissioner of Income Tax (A)- XXXIII

Decided by- ITAT Mumbai

ITA Nos. 2512, 2513, 2514, 2515, 2516, 2517, & 2518/Mum/08

Date of Hearing : 25/07/2011
Date of Pronouncement: 29/07/2011

ORDER

PER BENCH.

All these appeals filed by one assessee are directed against separate orders of learned CIT(A)-XXXIII, Mumbai, passed on 22/01/2008. 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 admitting appeals u/s 248 of the Income Tax Act, 1961 for payments made to non-resident for import of software u/s 195 after deducting tax thereon.