Rotary International's India National PolioPlus Society, New Delhi V. DDIT, New Delhi

ITA 1915/DEL/2011

• Counselvise Citation: 191520114 RSA 2011
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 21-11-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 19-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ROHIT JAIN S
• Keywords: Additional evidence
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A. NO.1915/DEL/2011 ASSESSMENT YEAR : 2005-06 ROTARY INTERNATIONALS INDIA DDIT, NATIONAL POLIO PLUS SOCIETY, INV. CIRCLE-II, A-2/18, SAFDARJUNG ENCLAVE, NEW DELHI. NEW DELHI. V. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAGFR AAGFR AAGFR AAGFR- -- -4655 4655 4655 4655- -- -Q QQ Q APPELLANT BY : SHRI AJAY VOHRA & SHRI ROHIT JAIN. ADVOCATES. RESPONDENT BY : SHRI SUDESH GARG, DR. ORDER PER B.K. HALDAR, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD CIT(A)-XXI, NEW DELHI DATED 31.3.2011 FOR ASSESSMENT YE AR 2005-06. 2. THOUGH THE APPELLANT HAS TAKEN A NUMBER OF GROUND S, THE MAIN GRIEVANCE APPEARS TO BE NON ADMISSION OF ADDITIONAL E VIDENCE FURNISHED BY THE ASSESSEE BEFORE THE LD CIT(A). BEFORE U S, IT WAS CONTENDED BY THE LD AR FOR THE ASSESSEE THAT WITH REFE RENCE TO PURCHASES MADE FROM M/S SAURAV ENTERPRISES AND M/S SHREE KRISHNA TRADING CO., THE ASSESSEE FURNISHED CERTAIN EVIDENCE BE FORE THE LD CIT(A) WHICH THE LD CIT(A) DID NOT ADMIT. EXEMPTION U/S 11 WAS NOT ALLOWED TO THE ASSESSEE BY THE ASSESSING OFFICER ONLY ON A CCOUNT OF ITA NO.1915/DEL/11 2 SUCH PURCHASES FROM THE ABOVE TWO PARTIES. IT WAS CONTEN DED THAT THE ADDITIONAL EVIDENCE MAY PLEASE BE DIRECTED TO BE ADM ITTED AND THE ISSUES INVOLVED BE RE-ADJUDICATED BY THE AUTHORITIES BE LOW. 3. THE LD DR THOUGH RELIED ON CERTAIN OBSERVATION OF THE LD CIT(A), FOR THE PROPOSITION THAT THE ADDITIONAL EVIDENCE SHOU LD NOT BE ADMITTED, COULD NOT MAKE OUT A STRONG CASE FOR SUCH PR OPOSITION. 4. IT IS A TRITE LAW THAT AS FAR AS POSSIBLE DISPUTES BETW EEN THE PARTIES SHOULD BE DECIDED ON MERIT AND NOT ON MERE TE CHNICALITIES. KEEPING THIS IN MIND, WE ARE OF THE CONSIDERED OPINIO N THAT THE ADDITIONAL EVIDENCE SOUGHT TO BE BROUGHT BY THE APPE LLANT BEFORE THE LD CIT(A) SHOULD BE CONSIDERED FOR DECIDING THE ISSUES I NVOLVED. WE, THEREFORE, SET ASIDE THE ORDERS OF THE AUTHORITIES BELO W ON THE ISSUES INVOLVED AND REMIT THE MATTER BACK TO THE FILE OF T HE ASSESSING OFFICER WITH THE DIRECTION THAT THE ADDITIONAL EVIDENCE SOUG HT TO BE BROUGHT BEFORE THE LD CIT(A) BY THE ASSESSEE SHOULD BE CONSIDERED FOR DECIDING THE ISSUE AFRESH. WE DIRECT THE ASSESSING OFFICER TO PASS A FRESH ORDER AS PER LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNIT Y OF BEING HEARD AND AFTER COMPLYING WITH OUR DIRECTION HEREIN ABOVE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 21 ST NOVEMBER, 2011. SD/- SD/- (R.P. TOLANI) (B.K. HAL DAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 21.11.2011. HMS ITA NO.1915/DEL/11 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING DATE OF DICTATION DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. DATE OF ORDER SENT TO THE CONCERNED BENCH ITA NO.1915/DEL/11 4