Ajay Singhal, Delhi V. ITO, New Delhi

ITA 428/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7289 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 30-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 21-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL KUMAR GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-3 : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO.428/DEL/2015 ASSESSMENT YEAR :2007-08 AJAY SINGHAL (PROP. A.P. TRADING CO.), 6, SHIV PURI, PATPAR ROAD, DELHI. PAN: ABBPS5633F VS. ITO, WARD-59(4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUNIL KUMAR GUPTA, CA DEPARTMENT BY : SHRI ANIL SHARMA, SR. DR DATE OF HEARING : 30.08.2016 DATE OF PRONOUNCEMENT : 31.08.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE CIT(A) DATED 14.10.2014 FOR THE ASSESSMENT YEAR 200 7-08. 2. THE ADDITION CONTESTED BEFORE ME IS BY WAY OF DI SALLOWANCE MADE U/S 40(A)(IA) ON ACCOUNT OF NON-DEDUCTION OF TDS ON FREIGHT AND ITA NO.428/DEL/2015 2 FORWARDING CHARGES PAID TO LOCAL SHIPPING AGENT OF FOREIGN COMPANY. THE LD.CIT(A) HAS CONFIRMED THE DISALLOWANCE ON THE SOL E GROUND THAT THE ASSESSEE HAS FAILED TO FURNISH DETAILS THAT M/S SCH ENKAR INDIA PVT. LTD. WAS THE AGENT OF FOREIGN SHIPPING COMPANY AND AS TO HOW THE PROVISIONS OF SECTION 172 IS APPLICABLE. SIMILAR WAS THE CASE WITH M/S APL INDIA LTD. THE ASSESSEE DEMONSTRATED THAT IT HAS FILED TH E BILL OF LADING IN PROOF OF THE FACT THAT M/S APL INDIA LTD. AS WELL AS M/S SCHENKAR INDIA PVT. LTD. ARE AGENTS OF FOREIGN SHIPPING COMPANIES. IN VIEW OF THESE, THE DISALLOWANCE IN QUESTION OF RS.1,92,904/- IS DELETE D BY FOLLOWING THE DECISION OF THE CHANDIGARH BENCH OF THE ITAT IN THE CASE OF ITO VS. BHOGAL EXPORTS, LUDHIANA IN ITA NO.1218/CHD/2011 FOR AY 2008-09. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.20 16. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED, 31 ST AUGUST, 2016. DK ITA NO.428/DEL/2015 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.