Moly Metal Pvt.Ltd., Ahmedabad V. The ACIT.,(OSD)-1,Circle-4, Ahmedabad

ITA 528/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9466 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS USHA SHROTE
• Assessee Lawyers: S N DIVETIA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER) ITA. NO: 528/AHD/2013 (ASSESSMENT YEAR: 2009-10) MOLY METAL PVT. LTD. 202, ADITYA BLDG, MITHAKHALI SIX ROADS AHMEDABAD V/S ACIT (OSD)-1, CIRCLE-4, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAECM6720C APPELLANT BY : SHRI S.N.DIVETIA, AR RESPONDENT BY : MRS. USHA SHROTE, SR. D.R. ( )/ ORDER DATE OF HEARING : 17 -02-201 6 DATE OF PRONOUNCEMENT : 19 -02-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF LD. CIT(A)- VIII, AHMEDABAD DATED 19.12.2012 PERTAINING TO A.Y. 2009-10. ITA NO. 528/ AHD/2013 . A.Y. 2009-10 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSES SEE RELATES TO THE DISALLOWANCE OF COMMISSION EXPENSES OF RS. 11,86,24 6/-. 3. THIS APPEAL ALONG WITH REVENUES APPEAL IN ITA NO. 782/AHD/2013 WAS DECIDED BY THE TRIBUNAL VIDE ORDER DATED 17.01.2014 . A MISCELLANEOUS APPLICATION WAS FILED IN RESPECT OF ASSESSEES APPE AL VIDE M.A. NO. 98/AHD/2014 AND THE TRIBUNAL VIDE ORDER DATED 05.09 .2014 RECALLED THE ORDER PASSED IN ITA NO. 528/AHD/2013 DATED 17.01.20 14 FOR THE LIMITED PURPOSE OF DECIDING THE ADMISSIBILITY OF ADDITIONAL EVIDENCE UNDER RULE 19 OF ITAT RULES. 4. WITH THE ABOVE FACTUAL BACKGROUND, THIS APPEAL IS H EARD ONLY FOR THE LIMITED PURPOSE OF THE ADMISSIBILITY OF THE ADDITIONAL EVID ENCE. THE LD. COUNSEL WAS HEARD AT LENGTH. WE HAVE ALSO GIVEN A THOUGHTFUL CO NSIDERATION TO THE APPLICATION FOR THE ADMISSIBILITY OF ADDITIONAL EVI DENCE DATED 25.04.2013. IN OUR CONSIDERED OPINION, THE ADDITIONAL EVIDENCES GO TO THE ROOT OF THE MATTER AND, THEREFORE, THE ASSESSEE DESERVES AN OPPORTUNIT Y TO DEFEND ITS CASE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY , WE ADMIT THE ADDITIONAL EVIDENCES AND RESTORE THE MATTER TO THE FILES OF TH E A.O. THE ASSESSEE IS DIRECTED TO FILE THE NECESSARY EVIDENCES RELATING T O THE CLAIM OF COMMISSION BEFORE THE A.O. THE A.O IS DIRECTED TO VERIFY AND E XAMINE AND DECIDE THE ISSUE AFRESH AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO. 528/ AHD/2013 . A.Y. 2009-10 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 19 - 02 - 2016. SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD