TaxTMI 
TaxTMI 
2022 (4) TMI 798
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.... Chennai on 31.03.2017. 2. In the order dated 31.03.2017, the assessee has been held to be assessee-in-default and a demand of Rs. 20.61 Lacs has been raised against the assessee u/s 201(1) / 201(1A) of the Act. The said conclusion stem from the fact that the assessee paid international ocean freight charges for import of coal to various shipping agencies including M/s Noble Chartering Inc., a British Virgin Islands incorporate entity. Such payments aggregated to Rs. 3061.50 Lacs and no tax was deducted at source by the assessee on these payments. After considering assessee's submissions, Ld. AO held that M/s Noble Chartering Inc. was a tax resident of British Virgin Islands with which India did not enter into Double Taxation Avoidance Agr....
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....is hon'ble Tribunal's leave to raise the following additional ground of appeal: " The order is erroneous as it pertains to ocean freight payments made in a subsequent year" Along with additional ground, the assessee has filed additional evidences which are in the shape of certificate of a Chartered Accountant and affidavit of director of the assessee-company. 5. The certificate of Chartered Accountant read as under: - Certificate We have verified the books of accounts of M/s. OPG Power Generation Private Limited (CIN:U40109TN2005PTC055442 & PAN AAACO8193M) having registered office at No 6, Sardar Patel Road, Guindy Chennai 600032 and based on the said verification of the books of accounts / records produced and the explana....
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....eration Pvt. Ltd. for AY 2010- 11 - Reg. Ref.: Letter No. ITA/287/2019/"D" Bench dt. 04.02.2020 received from your office Vide the above referred letter, it was stated that M/s. OPG Power Generation Pvt. Ltd., the assessee, has given an additional ground and raised following plea, viz: "2. The impugned order relates to the payment of ocean freight on cargo of coal imported by the appellant of Rs,3,58,49,468 to Noble Chartering Inc. 3. While preparing for the appeal hearing the appellant realized that no such payments had been made during the previous year relating to Assessment Year 2010-11 but such a payment had been made during Financial Year 2013-14" This office was asked to clarify whether the payment of Rs. 3,58,49,468, on ....