TMI Blog2015 (10) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeals are of academic importance and hence deserve to be rejected. - Decided in favour of assessee. - ITA Nos. 4010 to 4013/Mum/2011 - - - Dated:- 25-5-2015 - D Manmohan, VP And R. C. Sharma, AM,JJ. For the Appellant : None For the Respondent : Shri Yogesh Thar Shri Deepka Jain ORDER Per: D Manmohan: These four appeals by the Revenue are directed against the orders passed by the CIT(A)-14, Mumbai and they pertain to assessment years 2007-08 to 2010-11. Admittedly, common grounds were urged in all these appeals and therefore they can be disposed of by a combined order. 2. We accordingly proceed to narrate the facts of the case in respect of A.Y. 2007-08 for the purpose of disposal of these appeals. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y assessee to RCOM can be treated in the nature of hiring of plant and machinery on which tax has to be deducted at source under section 194-I of the Act, assessee contends that the amount paid by way of 'access charges' is not in the nature of 'rent' as understood under section 194-I of the Act. Finally it was contended that even if it were to be held that tax ought to have been deducted at source but the fact remains that assessee has already made payment to RCOM which in turn have already paid the tax, in which event provisions of section 201(1) do not get attracted. 5. Learned CIT(A) accepted both the contentions of the assessee, i.e. payment of access charges to RCOM cannot be said to be payment towards 'fees for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) in respect of non-deduction of tax at source was already cancelled by the AO, in which event the appeals filed by the Revenue are of academic importance and therefore deserve to be dismissed without going into the reasons given by the CIT(A). In other words, there is no tax impact in the appeals filed by the Revenue on account of the fact that the AO rectified his earlier order passed under section 201(1) by passing a fresh order under section 154 r.w.s. 201(1) of the Act. 9. The learned CIT-DR, Smt. Madhu Vani, requested for adjournment in all the cases listed for hearing before 'D' Bench on the ground that regular CIT-DR is on leave and several details are required to be submitted for effective representation of the cases. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case it appears that on a temporary basis Department Representatives are posted; only in the previous week the fact of non-availability of DR could be made known to the CCIT who has to make an alternative arrangement and then it is for the nominated DR, who is a 24 hour government servant, to collect the files from the office and go through the records properly to make an effective representation on Monday morning. Here is the situation where the CIT-DR sought adjournment in all the cases assigned to her on the ground that she was asked to represent the matters on Monday, only by sending intimation on Friday. It is for the Revenue to take appropriate steps in this regard for effective representation of the cases and it is not neces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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