DCIT, CIR-2(1), KOLKATA, KOLKATA vs. M/S OUTOTEC GMBH, KOLKATA
In the result, the appeal filed by the Revenue ( in ITA No
ITA 193/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013
Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017
For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B
u/s 234B of the Act
5. That on the facts and in the circumstance of the case and in law, Ld. AO /
DRP erred in imposing interest under section 234B of the Act on the appellant, for default in payment of advance tax, without appreciating the fact that the appellant, being a non-resident, was not liable to pay advance
