INCOME TAX OFFICER, CORPORATE WARD 2(1)(IC), CHENNAI V. GANGES INTERNATIONALE PRIVATE LIMITED, CHENNAI

ITA 1662/CHNY/2024

AI Insights

The case involves an appeal by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), which pertained to the assessment year 2017-18. The core issue was the deletion of an addition of Rs. 2,49,15,582, which was initially added by the Assessing Officer due to alleged insufficient supporting documents for commission paid to M/s. Amikong Pte Limited. The assessee contested that all necessary documents were provided, including agreements and invoices. The tribunal referenced a similar case for the assessment year 2016-17, where a Coordinate Bench had ruled in favor of the assessee, leading to the dismissal of the Revenue's appeal in the current case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470346 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Other Referred Cases: ITA 3370/Chny/2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: E.PAVUNA SUNDARI
• Assessee Lawyers: GIRISH KUMAR
• Section: 250

Judgement Text

"Page - 1 - of 3 आयकर अपीलीय अधिकरण, ‘‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1662/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2017-18 Income Tax Officer, Corporate Ward-2(1)(ic), Chennai Ganges International Private Limited, No.163/1 KSONS Complex, 3rd Floor, Broadway, Chennai- 600 108. [PAN: AAACG4177F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Girish Kumar, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms. E.Pavuna Sundari, Addl.CIT सुिवाई की तारीख/Date of Hearing : 09.01.2025 घोर्णा की तारीख /Date of Pronouncement : 07.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the Revenue against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2023-24 / 1063002376(1) dated 20.03.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the Revenue has challenged order u/s 250 dated 20.03.2024 passed by NFAC, Delhi. ITA No.1662/Chny/2024 Page - 2 - of 3 2.0 The only issue arising in the appeal through 8 grounds of appeal is regarding the deletion of addition of Rs. 2,49,15,582/- by the Ld. CIT(A) made by the Ld.AO on account of commission paid to one M/s.Amikong Pte Limited. 3.0 We have heard rival submission in the light of material available on records. The Ld. DR has vehemently argued in favour of the order of the Ld. AO. It was contended that the addition was made by the Ld. AO since the assessee failed to give supporting documents. The Ld. Counsel for the assessee submitted that the assessee had submitted all the requested details before the Ld. AO. In support thereof the Ld. Counsel for the assessee produced a letter written to the Ld. AO having document reference ID ITBA/AST/F/17/2019-20/1020877919(1) dated 27.11.2019 whereby copies of agreement, invoices of commission paid etc were provided to the Ld. AO. The Ld. DR could not controvert this factual evidence. The Ld. Counsel for the assessee further submitted that its case is squarely covered by the decision of a Coordinate Bench of this tribunal, in its own case for AY-2016-17 delivered by ITA 3370/Chny/2019 dated 09.04.2021. It was accordingly prayed that the appeal of the Revenue be dismissed. 4.0 We have noted that the facts of the present appeal are identical to those of assessee’s case for AY-2016-17. We do not feel any need ITA No.1662/Chny/2024 Page - 3 - of 3 to differ from the decision taken by the Hon’ble Coordinate Bench supra in the light of the fact that, no change in facts of the present case have been brought to our notice. Accordingly, in respectful compliance to the decision in ITA 3370/Chny/2019 dated 09.04.2021 supra we hold that there is no need for any intervention to the order of the Ld.CIT(A) at this stage. Accordingly, all the grounds of appeal raised by the Revenue are dismissed. 6.0 In the result, the appeal of the Revenue is dismissed. Order pronounced on 7th , Februaty-2025 at Chennai. Sd/- (यस यस नवश्विेत्र रनव) (SS VISWANETHRA RAVI) न्यानयक सदस्य / Judicial Member Sd/- (श्री अनमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 7th , Februaty-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT – Chennai. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "