M/S PRAMOD KUMAR AGARWAL, Jaipur V. INCOME TAX OFFICER, WARD-6-2, Jaipur

ITA 1519/JPR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8692 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA JCIT DHK
• Assessee Lawyers: SUHANI MAMODIA
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 1519/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 M/S PRAMOD KUMAR AGARWAL, D-20, LAL BAHADUR NAGAR, JLN MARG, JAIPUR (RAJASTHAN)- 302015. CUKE VS. ITO, WARD 6(2), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ABHPA 3213 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SMT. SUHANI MAMODIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROSHANTA MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/04/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 10/07/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A)-2 JAIPUR DATED 05/11/2018 FOR THE A.Y. 2013-14 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT), WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LD. A.O. ERRED IN DISALLOWING PAYMENT OF COMMISSION OF RS. 1,75,566.00 THEREAFTER THE LD. CIT(A) ERRED IN SUSTAINING ITA 1519/JP/2018 M/S PRAMOD KUMAR AGARWAL VS ITO 2 DISALLOWANCE, WITHOUT ANY JUSTIFIABLE REASON AND IGNORING PAST HISTORY, WHICH IS UNJUSTIFIED AND LIABLE TO BE QUASHED. 2. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PERUSED. FACTS IN BRIEF ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF MANUFACTURING, TRADING AND EXPORT OF JEWELLERY. IN THE RETURN OF INCOME, THE ASSESSEE CLAIMED COMMISSION IN RESPECT OF EXPORT ORDER PAID TO SHRI GAUTAM SINGH MEHTA AND M/S GAUTAM SINGH MEHTA HUF ON ACCOUNT OF SALES MADE THROUGH THEM TO M/S CREATIVE BEEDS. THE A.O. DISALLOWED THE SAME AND BY THE IMPUGNED ORDER, THE LD. CIT(A) CONFIRMED THE ACTION OF THE A.O.. NOW THE ASSESSEE IS IN FURTHER APPEAL BEFORE THE ITAT. 3. AT THE OUTSET, THE LD AR OF THE ASSESSEE PLACED ON RECORD THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE A.Y. 2011-12 DATED 28/05/2018 WHEREIN ISSUE WITH REGARD TO CLAIM OF COMMISSION WAS DECIDED BY THE TRIBUNAL. THE TRIBUNAL HELD THAT THE COMMISSION IS TO BE ALLOWED AT 2% OF THE SALES MADE TO M/S CREATIVE BEEDS THROUGH THESE TWO PERSONS. FACTS AND CIRCUMSTANCES OF THE CASE ARE SAME AND DURING THE YEAR UNDER CONSIDERATION ALSO THE COMMISSION HAS BEEN PAID IN RESPECT OF SALES TO M/S CREATIVE BEEDS. RESPECTFULLY FOLLOWING THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE, I DIRECT THE A.O. TO ITA 1519/JP/2018 M/S PRAMOD KUMAR AGARWAL VS ITO 3 ALLOW COMMISSION @ 2% OF THE SALES AFFECTED THROUGH THESE TWO PERSONS. I DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 TH JULY, 2019 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S PRAMOD KUMAR AGARWAL, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 6(2), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1519/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR