Appeal details
Counselvise Citation
[2014] 140 COUNSELVISE.COM (IT) 74986 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-01-2014
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2002-2003
Appeal Filed On
08-11-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI, P.K BANSAL, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA NO. 2017 - 2018 / KOL / 2010 ASSESSMENT YEARS :2002-03 & 2003-04 ACIT, CENTRAL CIRCLE- XXV, KOLKATA, PODDAR COURT, 5 TH FLOOR, 18, RABINDRA SARANI, KOLKATA 700 001 V/S . M/S AMBO EXPORTS (P) LTD.,, 3, PRETORIA STREET, CHANDRA KUNJ, 2 ND FLOOR, SUITE 2D, KOLKATA 700 071 [ PAN NO.AACCA 5668 B ] /APPELLANT .. / RESPONDENT /BY ASSESSEE SHRI A.K. TIBREWAL, AR /BY REVENUE SHRI A.P. RAY, SR-DR /DATE OF HEARING 16-01-2014 /DATE OF PRONOUNCEMENT 17-01-2014 / // / O R D E R PER P.K.BANSAL, ACCOUNTANT MEMBER:- BOTH THESE APPEALS INVOLVED IN THE COMMON ISSUE FI LED BY THE REVENUE THEREFORE THEY ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2. THE COMMON ISSUE INVOLVED RELATE TO THE DELETION OF THE ADDITION MADE BY THE ASSESSING OFFICER BY DISALLOWING COMMISSION IN EACH OF THE ASSESSMENT YEAR. THE FACTS INVOLVED IN BOTH YEARS A RE SIMILAR, THEREFORE BOTH PARTIES ARE AGREED THAT BOTH CAN BE DECIDED ON THE BASIS OF FACTS RELATING TO THE ASSESSMENT YEARS 2002-03 AND 2003-04. ITA NO.2017-18/KOL/2010 A.YS. 02-03 & 03 -04 ACIT CC-XXV KOL V. M/S. AMBO EXPORTS (P) LTD. PAGE 2 3. THE BRIEF FACTS ARE THAT ASSESSEE ENGAGED IN EXP ORT OF INDIAN BLACK TEA IMPORTED BY IRAQ WAS PURCHASED THROUGH A NODAL AGEN CY, A GOVERNMENT COMPANY, AGAINST A GLOBAL TENDER FLOATED UNDER THE AEGIS OF THE UNITED NATIONS ONLY AFTER THE UN SECURITY COUNCIL HAD PASS ED AN APPROPRIATE RESOLUTION TO ALLOW IMPORT OF FOODSTUFFS AND OTHER ITEMS ON HUMANITARIAN GROUNDS. THE ASSESSEE RECEIVED A CONTRACT FOR SUPP LYING 100 METRIC TON BLACK TEA BUT DIFFERENT RATES OF CONTRACT ACCORDINGLY SIG NED ON 10-05-2001 BETWEEN IRAQ AND THE ASSESSEE AS PER THE CONTRACT SATISFIED BY THE ASSESSEE FOR TRANSPORTATION AND AFTER SALES SERVICE. THE ASSESSE E ENTERED INTO AN AGREEMENT WITH M/S. ALIA FOR TRANSPORTATION AND UNI TED NATIONS SECURITY COUNCIL. WHEN THE AGENT REGISTERED WITH THE SAID NO DAL AGENCY FOR HAVING MOVEMENT FROM PORT OF DISCHARGE TO THE RESPECTIVE G OVERNORTES WAREHOUSES FOR THE PURPOSE OF SERVICES AS PER AGREEMENT. THE A SSESSEE MADE THE PAYMENT FOR THE COMMISSION AND COMMISSION WAS PAID TO THE AGENT M/S. ALIA WITH CANARA BANK. THE ASSESSING OFFICER DISALLOWED THE SAID COMMISSION BECAUSE NAME OF ASSESSEE FOUND IN VOLEKER COMMITTEE REPORT. WHEN THE MATTER WENT BEFORE CIT(A), THE CIT(A) DELETED THE D ISALLOWANCE IN EACH OF THE AYS. 4. LD. AR BEFORE US FILED A COPY OF THIS TRIBUNALS DECISION IN ITA NO.2104/KOL/2010 FOR AY 2005-06 IN THE CASE OF DCIT V. M/S. ASHUTOSH ENTERPRISES LTD. DATED 23-12-2013 AND CONTENDED THAT THIS TRIBUNAL CONFIRMED THE ORDER OF CIT(A). ON THE OTHER HAND, LD. SR-DR R ELIED ON THE ORDERS OF ASSESSING OFFICER. 5. WE HARD RIVAL SUBMISSIONS AND CAREFULLY CONSIDER ED THE SAME. WE NOTED THAT THE ISSUE INVOLVED IN THESE APPEALS IS S QUARELY COVERED IN FAVOUR OF THE ASSESSEE BY THE ORDER OF THIS TRIBUNAL IN ITA N O. 2104/KOL/2010 (SUPRA) IN WHICH SIMILAR DISALLOWANCE MADE BY AO WERE DELETED BY CIT(A) AND THIS TRIBUNAL CONFIRMED THE DELETION OF THE DISALLOWANCE OF COMMISSION AND NO CONTRARY FACTS WERE BROUGHT TO OUR KNOWLEDGE. IN VI EW OF THIS, WE BOUND TO ITA NO.2017-18/KOL/2010 A.YS. 02-03 & 03 -04 ACIT CC-XXV KOL V. M/S. AMBO EXPORTS (P) LTD. PAGE 3 FOLLOW THE DECISION OF THIS TRIBUNAL. WE ACCORDINGL Y CONFIRM THE ORDER OF CIT(A). 6. IN THE RESULT, BOTH THE APPEALS FILED BY REVENUE ST AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 17 /01/2014 SD/- SD/- (GEORGE MATHAN) (P.K.BANSAL) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP #- 17/01/2014 . . . . /. /. /. /. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT ACIT, CENTRAL CIRCLE-XXV, PODDAR COURT, 5 TH FLOOR, 18, RABINDRA SARANI, KOLKATA 700 001 2. / RESPONDENT M/S AMBO EXPORTS (P) LTD., 3, PRETORIA STREET, CHANDRA KUNJ, 2 ND FLOOR, SUITE 2D, KOLKATA 700 071 3. 4 / CONCERNED CIT 4. 4- / CIT (A) 5. . , , / DR, ITAT, KOLKATA 6. ; / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,
