Ashwinder Pal Singh Puri, New Delhi V. JCIT, New Delhi

ITA 3009/DEL/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9544 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 14-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER AND DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 3009/DEL/2015 : ASSTT. YEAR : 2011 - 1 2 AS HWINDER PAL SINGH PURI, 3, 1 ST FLOOR, DDA COMMERCIAL COMPLEX, SECTOR D - 4, VASANT KUNJ, NEW DELHI - 110070 VS J CIT, RANGE - 24 , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AA NPP0003H ASSESSEE BY : SH. SAMEER KAPOOR , CA RE VENUE BY : MS. ASHIMA NEB , SR. DR DATE OF HEAR ING: 01 . 07 .201 9 DATE OF PRONOUNCEMENT: 01 .07 .201 9 ORDER PER B. R. R. KUMAR , A CCOUNTANT M EMBER : THE ASSESSEE HAS RAISED FOLLOWING PERTINENT GROUNDS OF APPEAL: 1. THE LOWER AUTHORITI ES HAVE ERRED IN DISALLOWING A SUM OF RS.5,00,027/ - ON ACCOUNT COMMISSION PAID TO MR. JAIVIR SHARMA FOR PROCUREMENT OF ORDER. SUCH CONCLUSIONS ARE OPPOSED TO EVIDENCES ON RECORD. 2. THE LOWER AUTHORITIES HAVE ERRED IN DISALLOWING A SUM OF RS.15,00,000/ - O N ACCOUNT COMMISSION PAID TO MR. DINESH PAL SINGH. SUCH CONCLUSIONS ARE OPPOSED TO EVIDENCES ON RECORD. 2. DURING THE ASSESSMENT THE AO EXAMINED THE GENUINENESS OF COMMISSION EXPENSES PAID TO 1. PYARA SINGH 2. DILDAR SINGH ITA NO . 3009 /DEL /201 5 ASHWINDER PAL SINGH PURI 2 3. MOHINDER PRAKASH SINGH 4. D INESH PAL SINGH 5. ASHWANI SHARMA 6. JAIVIR SINGH AND ACCEPTED THE COMMISSION PAID TO INDIVIDUALS AT NO. 1, 2, 3 & 5. THE COMMISSION PAID TO SH. DINESH P AL SINGH AND SH. JAIVIR SINGH HAS BEEN REJECTED AS THEY COULD NOT FURNISH ADEQUATE EVIDENCES. 3. BEFO RE US, DURING THE HEARING THE ASSESSEE HAS FILED APPLICATION UNDER RULE 29 OF ITAT RULES, 1963 SUBMITTING COPIES OF COMMUNICATION EXCHANGES BY THE ASSESSEE WITH VARIOUS PARTIES TO SUBSTANTIATE THAT MR. DINESH PAL SINGH WAS INSTRUMENTAL IN NEGOTIATING THE C ONTRACTS . HE RELIED ON THE DECISION OF HON BLE DELHI HIGH COURT IN THE CASE OF CIT VS TEXT HUNDRED INDIA PVT. LTD. 239 CTR 263 WHEREIN IT WAS HELD THAT THE ADDITIONAL EVIDENCES MAY BE ADMITTED IF THE ADDITIONAL EVIDENCE IS NECESSARY TO DO SUBSTANTIAL JUSTI CE. WE FIND THAT THE REASON FOR DISALLOWING THE COMMISSION WAS NON - FILING OF EVIDENCES BEFORE THE AO AND THE EVIDENCES FILED UNDER RULES 29 WOULD BE REQUIRED TO DO JUSTICE TO THE CASE. HENCE, THE SAME ARE BEING ADMITTED. 4. HAVING ADMITTED, WE ARE OF THE OPINION THAT SINCE THE REVENUE HAS NOT GOT THE OPPORTUNITY OF EXAMINING THE ADDITIONAL EVIDENCES, IN THE INTEREST OF JUSTICE, THE MATTER IS BEING REFERRED BACK TO THE FILE OF THE ASSESSING OFFICER TO EXAMINE THE DETAILS AND PASS AN ORDER IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAX ACT, 1961. THE ASSESSEE IS ALSO DIRECTED NOT TO TAKE ANY UNNECESSARY ADJOURNMENTS AND COMPLY PROMPTLY TO THE NOTICES ISSUED BY THE REVENUE. 5. REGARDING THE PAYMENTS MADE TO SH. JAIVIR SINGH, IT WAS ARGUED THAT THE SUBMI SSIONS GIVEN BY THE ASSESSEE HAVE NOT BEEN PROPERLY ITA NO . 3009 /DEL /201 5 ASHWINDER PAL SINGH PURI 3 EXAMINED BY THE ASSESSING OFFICER. LD. DR ARGUED THAT ALL THE COMMISSION PAYMENT HAVE TO BE EXAMINED COMPREHENSIVELY. 6. HENCE, KEEPING IN VIEW THAT THE FACTS MENTIONED ABOVE THE MATTER IS REFERRED BACK TO THE FILE OF THE ASSESSING OFFICER TO EXAMINE DE NOVO THE COMMISSION PAYMENTS MADE TO SH. D.P. SINGH AND SH. JAIVIR SINGH. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . (ORDER PRO N OU NCED IN THE OPEN COURT ON 01 /0 7 /2019). SD/ - SD/ - ( H. S. SIDHU ) ( B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE D: 01 /07 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR