REWARD IMPEX PVT. LTD., NEW DELHI V. ITO, WARD- 21(3), NEW DELHI

ITA 3954/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7560 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRINALINI SAPRA
• Assessee Lawyers: GOVARDHAN DAS DIRECTOR
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 3954/DEL/2018 : ASSTT. YEAR : 2013-14 REWARD IMPEX PVT. LTD., G-29, SINGLE STOREY, VIJAY NAGAR, NEW DELHI-110009 VS INCOME TAX OFFICER, WARD-21(3), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AA ECR3939C ASSESSEE BY : SH. GOVARDHAN DAS, DIRECTOR REVENUE BY : MS. MRINALINI SAPRA, SR. DR DATE OF HEAR ING: 23 . 0 8 .20 2 1 DATE OF PRONOUNCEMENT: 26 .0 8 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-38, NEW DELHI DATED 20.09.2 017. 2. FOLLOWING GROUNDS HAVE BEEN RAISED BY THE ASSESS EE: 1. WHETHER LD. CIT(A) HAS ERRED IN LAW AND FACTS O FF THE CASE IN DISALLOWING THE APPEAL AND UPHOLDING TH E DISALLOWANCE OF RS.2,32,76,060/- MADE BY THE LD. AO ON ACCOUNT OF COMMISSION PAID BY THE ASSESSEE COMPANY DURING THE YEAR. ITA NO.3954/DEL/2018 REWARD IMPEX PVT. LTD. 2 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED ITS RETURN OF INCOME THROUGH ONLINE ON 30.09.2013 DECLA RING AN INCOME OF RS.2,49,792/-. THE ASSESSEE COMPANY WAS I NVOLVED IN THE BUSINESS OF TRADING & EXPORTING FABRICS, READYM ADE GARMENTS ETC. AND OTHER MERCHANDISE. THE ASSESSEE H AS PAID COMMISSION OF RS.2,32,76,060/- TO FOREIGN AGENT. TH E ASSESSING OFFICER DISALLOWED THE COMMISSION EXPENSES OF RS.2, 32,76,060/- OWING TO NON-DEDUCTION OF TDS TO THE FOREIGN PARTY. 4. THE LD. CIT (A) CONFIRMED THE ADDITION VIDE ORDE R DATED 20.09.2017 PASSED EX-PARTE. BEFORE US, THE DIRECTOR OF THE COMPANY APPEARED AND SUBMITTED THAT GIVEN AN OPPORT UNITY HE WOULD ENSURE PROPER COMPLIANCE BEFORE THE LD. CIT ( A). HENCE, WE HOLD THAT INTERESTS OF JUSTICE WOULD BE WELL SER VED IF THE MATTER IS REMANDED BACK TO THE FILE OF LD. CIT (A) FOR ADJUDICATION ON MERITS. WE ALSO HEREBY DIRECT THE A SSESSEE TO COMPLY TO THE NOTICES ISSUED BY THE LD. CIT (A) PRO MPTLY WITHOUT SEEKING ANY UNNECESSARY ADJOURNMENTS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26/08/2021. SD/- SD/- (KUL BHARAT) ( DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 26/08/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR