DCIT, CIRCLE-1(1), CUTTACK vs. BARBIL MINING & INDUSTRIES PVT. LTD., KEONJHAR

In the result, appeal of the assessee is dismissed

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.185/Ctk/2015 (धनधाारण वषा / Assessment Year :2012-2013) M/S Ocl India Limited, Vs. Ddit (International Administrative Building, Taxation), Bhubaneswar- At/Po: Rajganpur, 751007 Dist: Sundergarh, Odisha स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaaco 1354 J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : Shri Soumen Adak/ Ashish Poddar, Ar राजस्व की ओर से /Revenue By : Shri N.B.Som, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 29/06/2017 घोषणा की तारीख/Date Of Pronouncement 07/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Passed In It.Appeal No.0262/2013-14, Dated 27.01.2015, Passed U/S.201(1)/201(1A) Of The Income Tax Act. 2. The Assessee Has Raised The Sole Substantive Ground That The Cit(A) Has Erred In Confirming The Action Of Ao For Treating The Assessee In Default U/S.201(1)/201(1A) Of The Act In Respect Of Payment Of Export Commission Of Rs.28,65,906/-. 3. Brief Facts Of The Case Are That The Assessee Is Engaged In Business Of Manufacturing Of Cement & Refractory Products & The Ao Found That The Assessee Paid An Amount Of Rs.28,65,906/- As Commission On 26.9.2011 To M/S International Link Corporation, Iran, A Company Registered In Tehran Without Deducting The Tax At Source As Per Section 195 Of The Act, 1961. Subsequently Notice U/S.201(1)/201(1A) Of The Act