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2018 (11) TMI 786 - AT - Income TaxTDS u/s 194J - payment made by appellant to the seafarers - non deduction of tds - default u/s 201(1) and 201 (IA) - Rectification of mistake - non-consideration of Co-ordinate Bench decision - Held that:- Similar issue in the case of Doehle Dauntic India Pvt. Ltd.[2016 (12) TMI 1752 - ITAT MUMBAI] for A.Y. 2012-13, the Tribunal had found that services were covered u/s.194J in an exparte order wherein the above order of the Tribunal was not brought to the notice of the tribunal. Upon careful consideration, we find that this decision in the case of Doehle Dauntic India Pvt. Ltd. for A.Y. 2012-13 was rendered exparte and the above earlier decision of the Tribunal in that assessee’s own case was not referred before it. As held in M/S. HINDUSTAN COCA COLA BEVERAGE PVT. LTD VERSUS CIT [2007 (8) TMI 12 - SUPREME COURT OF INDIA] the non-consideration of Co-ordinate Bench decision can render the order of tribunal liable to rectification of mistake apparent from record. Accordingly adhering to the doctorine of stare decisis, we follow the Tribunal’s decision in similar case for the A.Y.2011-12. Hence, accordingly, we remand the matter to the file of the authorities below with same directions as in the aforesaid order to examine the applicability of section 194J. Both the counsel fairly agreed with this proposition - Appeals filed by the assessee stand allowed for statistical purposes.
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