TMI Blog2011 (5) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... st the certificate issued by the CA without even approaching the Assessing Officer for passing a formal order - Therefore, respectfully following the decision of the Tribunal in assessee's own case in ITA No. 2733 to 39/M/03 dismiss the appeal of the assessee as not maintainable - Hence, the appeal of the assessee stands dismissed. - IT Appeal No. 5075 (Mum) of 2004 - - - Dated:- 30-5-2011 - N.V. VASUDEVAN, RAJENDRA SINGH, JJ. H. Mahajani for the Appellant. Jitendra Yadav for the Respondent. ORDER Rajendra Singh, Accountant Member. This appeal by the assessee is directed against the order dated 3-3-2004 of CIT(A). The only dispute raised is regarding applicability of provisions of section 195 regarding deduction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The assessee was not satisfied with the opinion given by the CA and filed appeal before the CIT(A). The CIT(A) after necessary examination observed that the same issue arising out of the payment made under same agreement dated 26-6-2000 had already been decided against the assessee in the appeal No. CIT(A)XXXI/ADIT(IT)(2)/97, 99 296/02-03. Following the said decision CIT(A) dismissed the appeal of the assessee, aggrieved by which the present appeal has been filed before the Tribunal. 3. After hearing both the parties, we find that the same issue arising out of appeal filed against the certificate issued by CA has already been considered by the Tribunal in assessee's own case vide order dated 28-7-2006 in ITA No. 2733-39/M/03. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer had not passed a formal order in that case but he had made his stand clear that tax was required to be deducted. It was under these circumstances that the co-ordinate Bench held that the appeal could be filed without any formal order of the Assessing Officer. In the present case the stand of the Assessing Officer was not known and assessee had directly filed application against certificate issued by CA which in the opinion of the Tribunal was not maintainable. The Tribunal accordingly dismissed the appeal filed as not maintainable. The facts in the present case are identical. In this case also, the assessee filed an appeal directly against the certificate issued by the CA without even approaching the Assessing Officer for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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