M/s. Aman Agricultural Equipment (P) Ltd., Roorkee V. ACIT, Haridwar

ITA 181/DEL/2010

• Counselvise Citation: 18120114 RSA 2010
• Duration Of Justice: 3 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 19-09-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 12-01-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI R.K.GUPTA R.K.GUPTA R.K.GUPTA R.K.GUPTA, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.181/DEL/2010 181/DEL/2010 181/DEL/2010 181/DEL/2010 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2001 2001 2001 2001- -- -02 0202 02 M/S AMAN AGRICULUTRAL M/S AMAN AGRICULUTRAL M/S AMAN AGRICULUTRAL M/S AMAN AGRICULUTRAL EQUIPMENT (P) LTD., EQUIPMENT (P) LTD., EQUIPMENT (P) LTD., EQUIPMENT (P) LTD., NEAR SAPNA TALKIES, NEAR SAPNA TALKIES, NEAR SAPNA TALKIES, NEAR SAPNA TALKIES, RAMPUR ROAD, RAMPUR ROAD, RAMPUR ROAD, RAMPUR ROAD, ROORKEE. ROORKEE. ROORKEE. ROORKEE. PAN : PAN : PAN : PAN : AABCA7753J. AABCA7753J. AABCA7753J. AABCA7753J. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE HARIDWAR. CIRCLE HARIDWAR. CIRCLE HARIDWAR. CIRCLE HARIDWAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VED JAIN, FCA. RESPONDENT BY : MS. Y.KAKKAR, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-I, DEHRADUN DATED 6 TH OCTOBER, 2009 FOR THE AY 2001-02. 2. THE ONLY GROUND RAISED BY THE ASSESSEE IS AGAINS T THE DISALLOWANCE OF COMMISSION OF ` 1,90,000/-. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY THE LEARNED COUNSEL THAT THE ASSESSEE DERIVES INCOME FROM SALE OF TRACTORS AND AGRICULTURAL EQUIP MENT. DURING THE YEAR UNDER CONSIDERATION, THE ASSESSEE CLAIMED EXPE NDITURE OF ` 1,90,000/- ON COMMISSION. HE STATED THAT A COMMISS ION OF ` 5,000/- IS GIVEN ON THE SALE OF EACH TRACTOR. THAT THE ASSESS ING OFFICER DISALLOWED THE ENTIRE COMMISSION PAID BY THE ASSESS EE. THAT BEFORE THE LEARNED CIT(A), THE ASSESSEE PRODUCED ADDITIONA L EVIDENCE IN SUPPORT OF ITS CLAIM OF COMMISSION. THAT THE LEARN ED CIT(A) DID NOT ADMIT THE ADDITIONAL EVIDENCE ON THE BASIS OF ASSES SING OFFICERS REPORT. HE SUBMITTED THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ADDITIONAL EVIDENCE OUGHT TO HAVE BEEN AD MITTED BY THE ITA-181/DEL/2010 2 CIT(A). HE, THEREFORE, SUBMITTED THAT EITHER THE A DDITION SHOULD BE DELETED OR THE MATTER SHOULD BE REMANDED TO THE FIL E OF THE CIT(A) AND HE SHOULD BE DIRECTED TO ADMIT THE ADDITIONAL EVIDE NCE WHICH CLEARLY PROVE THE PAYMENT OF COMMISSION. 3. LEARNED DR, ON THE OTHER HAND, OBJECTED TO THE I SSUE OF ANY DIRECTION TO THE CIT(A) FOR ADMITTING ADDITIONAL EV IDENCE. SHE STATED THAT AMPLE OPPORTUNITIES WERE ALLOWED BY THE ASSESS ING OFFICER AND, THEREFORE, NO ADDITIONAL EVIDENCE CAN BE DIRECTED T O BE ADMITTED. SHE FURTHER SUBMITTED THAT ON MERIT, THE ASSESSING OFFI CER WAS FULLY JUSTIFIED IN DISALLOWING THE COMMISSION. THEREFORE, HIS ORDE R SHOULD BE SUSTAINED. 4. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BO TH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. CONSIDE RING THE SMALLNESS OF THE DISPUTED ADDITION WHICH IS ONLY ` 1,90,000/-, WE DO NOT DEEM IT PROPER TO GO INTO THE DETAILS OF THE CASE WITH REGA RD TO THE NATURE OF ADDITIONAL EVIDENCE AND WHETHER ADEQUATE OPPORTUNIT IES WERE ALLOWED BY THE ASSESSING OFFICER DURING ASSESSMENT PROCEEDI NGS OR NOT. CONSIDERING THE SMALLNESS OF THE DISPUTED ADDITION, IN OUR OPINION, IT WOULD MEET THE ENDS OF JUSTICE IF PART RELIEF IS AL LOWED TO THE ASSESSEE. WE, THEREFORE, DIRECT THE ASSESSING OFFICER TO ALLO W THE DEDUCTION FOR COMMISSION TO THE EXTENT OF ` 1,00,000/- AND SUSTAIN THE DISALLOWANCE AT ` 90,000/-. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2013. SD/- SD/- ( (( (R.K.GUPTA R.K.GUPTA R.K.GUPTA R.K.GUPTA) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT DATED : 27.09.2013 VK. ITA-181/DEL/2010 3 COPY FORWARDED TO: - 1. APPELLANT : M/S AMAN AGRICULUTRAL EQUIPMENT (P) LTD., M/S AMAN AGRICULUTRAL EQUIPMENT (P) LTD., M/S AMAN AGRICULUTRAL EQUIPMENT (P) LTD., M/S AMAN AGRICULUTRAL EQUIPMENT (P) LTD., NEAR SAPNA TALKIES, NEAR SAPNA TALKIES, NEAR SAPNA TALKIES, NEAR SAPNA TALKIES, RAMPUR ROAD, ROORKEE. RAMPUR ROAD, ROORKEE. RAMPUR ROAD, ROORKEE. RAMPUR ROAD, ROORKEE. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE HARIDWAR. CIRCLE HARIDWAR. CIRCLE HARIDWAR. CIRCLE HARIDWAR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR