Calcutta High Court
Commissioner Of Income Tax -Iii vs M/S.Calcutta Haldia Shipping Services ... on 31 January, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
ITAT No. 266 of 2010
G.A.3461 of 2010
G.A.3462 of 2010
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income-tax)
Original Side
COMMISSIONER OF INCOME TAX -III, KOL. Appellant
Versus
M/S.CALCUTTA HALDIA SHIPPING SERVICES P.LTD. Respondent
For Appellant : Mr. P.K.Bhowmik, Advocate For Respondent : Ms. Rituparna De, Advocate BEFORE:
The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 31st January, 2011.
THE COURT : In spite of direction, no affidavit- in-opposition to the application for condonation of delay has been filed.
After hearing the learned counsel for the parties and after going through the explanation given in the application for condonation of delay, we are convinced that the appellant was prevented by sufficient cause from filing the appeal within the period of limitation. We, thus, condone the delay in filing the appeal.
This appeal will be heard on the following substantial question of law :-
Whether the learned Tribunal below committed substantial error of law in deleting the addition made by 2 the Assessing Officer under section 40(a)(ia) of the Income Tax Act, 1961 on the ground that those expenditures were not in the nature of either interest under Section 194A or contract payment under Section 194C of the Act, the expenditure could not have been hit by the provisions of Section 194I of the Act which was included in the definition of rent from 13th July, 2006.
The appellant is directed to put in requisites for effecting service of notice of the appeal on the respondent within two weeks from today.
The office is directed to issue notice of appeal on the respondent immediately on receipt of the requisites.
The appellant is directed to file requisite numbers of informal paper book containing all relevant papers used before the authority below within eight weeks from today. In default, the appeal will stand dismissed.
Returnable eight weeks hence.
Photostat certified copy of this order be made available to the parties upon compliance of usual formalities.
( BHATTACHARYA, J.) (DR. SAMBUDDHA CHAKRABARTI, J.) Rsg.
AR(CR)