ITO, New Delhi V. Sushil Kumar Khurana, Delhi

ITA 297/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91320 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 13-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 16-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G, NEW DELHI) BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SHRI A. T. VARKEY, JUDICIAL MEMBER I.T.A. NO.297 /DEL/2013 ASSESSMENT YEAR : 2009-10 ITO, WARD 36(3), VS. SHRI SUSHIL KUMAR KHURANA, NEW DELHI FLAT NO.2, KARISHMA APARTMENT 27, I. P. EXTENSION, PATPARGANJ, DELHI GIR / PAN:AFZPK1828G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K.JAISWAL, SR. DR, CA RESPONDENT BY : SHRI SALIL KAPOOR, ADV. SHRI VIKAS JAIN, ADV. DATE OF HEARING : 15.07.2015 DATE OF PRONOUNCEMENT : 17.07.2015 ORDER PER J. S. REDDY, AM: THIS IS AN APPEAL FILED BY REVENUE DIRECTED AGAINST THE ORDER OF LD. CIT(A) XXVII, NEW DELHI, DATED 22.10.2012 FOR THE A SSESSMENT YEAR 2009-10 ON THE FOLLOWING GROUNDS: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN DELETING ADDITION OF RS.2,89,000/- ON ACCO UNT OF COMMISSION EXPENSES AND ADMITTING ADDITIONAL EVIDENCES REGARDI NG PAYMENT OF COMMISSION TO SUB-DEALERS AND ALLOWING RELIEF ON TH E BASIS OF ADDITIONAL EVIDENCES WITHOUT AFFORDING PROPER OPPOR TUNITY TO THE A.O. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT T HE FIRST APPELLATE AUTHORITY HAS NOT ADMITTED ANY ADDITIONAL EVIDENCE AS ALLEGED BY REVENUE. IN FACT IT IS RECORDED AT PAGE 5 PARA 11 OF HIS ORDER THAT ALL THE DOCUMENTS CONCERNED WERE BEFORE THE A.O. THE RELIEF WAS GRAN TED BASED ON THE AGREEMENT. HENCE, WE FIND THAT THIS GROUND OF APPE AL IS MISCONCEIVED. ITA NO.297/DEL/2013 2 UNDER THESE CIRCUMSTANCES, WE DISMISS THIS APPEAL O F REVENUE BEING DEVOID OF MERITS. 3. IN THE RESULT, APPEAL FILED BY REVENUE IS DISMIS SED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2015. SD./- SD./- (A.T. VARKEY) (J. S. REDDY) JUDICIAL MEMB ER ACCOUNTANT MEMBER DATE:17 TH JULY, 2015 SP 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). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 15/7 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 16/7 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 17/7/15 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 17/7 SR. PS/PS 7 FILE SENT TO BENCH CLERK 17/7 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER