Mc Fills Enterprises Pvt. Ltd., Ahmedabad V. The Asstt. Commissioner of Income Tax, Circel-2(1)(2), Ahmedabad

ITA 2826/AHD/2016

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5478 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 27-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: T P HEMANI
• Keywords: Additional evidence

Judgement Text

, LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ ITA NO. 2826/AHD/2016 / ASSESSMENT YEAR : 2013-14 MCFILLS ENTERPRISES PVT. LTD., 501, SHIKHAR, 5 TH FLOOR, NR. NAVRANGPURA RLY. CROSSING, NAVRANGPURA, AHMEDABAD-380 009. (PAN NO. AADCM 5954 B) VS. ACIT, CIRCLE 2(1)(2), AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI T. P. HEMANI, A.R. REVENUE BY : SHRI S. K. DEV, SR. D.R. / DATE OF HEARING : 05.09.2018 / DATE OF PRONOUNCEMENT : 01.11.2018 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF T HE ASSESSEE AGAINST THE APPELLATE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-2, AHMEDABAD [CIT(A) IN SHORT] RELEVANT TO A SSESSMENT YEAR 2013-14. 2. AT THE OUTSET, IT WAS OBSERVED THAT THE ASSESSEE BEFO RE THE LD. CIT(A) HAS FILED ADDITIONAL EVIDENCES IN THE FORM OF AGREEMENTS WITH THE FOREIGN AGENTS AND DEBIT NOTE RAISED BY THEM. HOWEVER, THESE ADDITIONAL EVIDENCES WERE NOT ACCEPTED BY THE LD. CIT(A) ON THE GROUND THAT THESE WE RE NOT FILED AS PER THE PROVISION OF RULE 46A OF THE INCOME TAX RULE. 2 ITA NO.2826/AHD/2016 MCFILLS ENTERPRISES PVT. LTD. VS. ACIT A.Y.. 2013-14 3. THE LD. AR BEFORE US PRAYED TO ADMIT THESE ADDITIONAL EVIDENCES AS THESE GO TO THE ROUTE OF THE MATTER. AS PER THE LD. AR THESE DOCUMENTS IN THE FORM OF ADDITIONAL EVIDENCES ARE CRUCIAL TO DECIDE THE MATTER I N APPEAL. ON THE OTHER HAND, LD. DR OPPOSED TO ADMIT THE ADDITIONAL EVIDENCES O N THE GROUND THAT IT WAS NOT ACCOMPANIED WITH THE APPLICATION LETTER AS REQUIR ED UNDER THE PROVISION OF LAW. THE LD. DR VEHEMENTLY SUPPORTED THE ORDER OF AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE M ATERIALS AVAILABLE ON RECORD. THERE IS NO AMBIGUITY THAT THE APPLICATION FO R ADDITIONAL EVIDENCES WAS NOT FILED AS PER THE PROCEDURE PRESCRIBE UNDER R ULE 46A OF INCOME TAX RULE. HOWEVER, THE LD. COUNSEL FOR THE ASSESSEE BEFO RE US HAS ASSURED TO FOLLOW THE PRESCRIBE PROCEDURE FOR FILING THE ADDITIONAL EVI DENCES. WE ALSO NOTE THAT THESE ADDITIONAL INFORMATION ARE ESSENTIAL PIECE OF EV IDENCE FOR BETTER UNDERSTANDING THE FACT OF THE CASE AS WELL AS TO ADJUDI CATE THE MATTER IN APPEAL. THEREFORE, IN THE INTEREST OF THE JUSTICE AND FAIR PL AY, WE ARE INCLINED TO DIRECT THE LD CIT(A) TO ADMIT THE FRESH EVIDENCES FILED BY THE ASSESSEE AND ADJUDICATE THE MATTER AFRESH IN ACCORDANCE TO THE PROVISION OF LAW . IT IS NEEDLESS TO MENTION THAT THE ASSESSEE SHALL COMPLY THE PROVISION OF FILING THE ADDITIONAL EVIDENCES AS SPECIFIED UNDER RULE 46A OF THE INCOME TAX RULE. HENCE, THE GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 1 ST NOVEMBER, 2018 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER ( WASEEM AHMED ) ACCOUNTANT MEMBER 3 ITA NO.2826/AHD/2016 MCFILLS ENTERPRISES PVT. LTD. VS. ACIT A.Y.. 2013-14 AHMEDABAD; DATED 01/11/2018 PRITI YADAV, SR.PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' # / CONCERNED CIT 4. ' # () / THE CIT(A) 2, AHMEDABAD. 5. &'( ! , ! , *+, , / DR, ITAT, AHMEDABAD. 6. (- ./ / GUARD FILE. / BY ORDER, & //TRUE COPY// '/# $% ( DY./ASSTT.REGISTRAR) &'(, #)* / ITAT, AHMEDABAD