MRS. SAROJ DEVI UPPAL, Jaipur V. ITO, Jaipur

ITA 626/JPR/2011

• Counselvise Citation: 62623114 RSA 2011
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 14-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Assessee Lawyers: G M MEHTA

Judgement Text

1 ITA 626-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH SMC JAIPUR BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER ITA NO. 626/JP/2011 ASSTT. YEAR : 2006-07. MRS. SAROJ DEVI UPPAL, VS. THE INCOME-TAX OFFICER , C/O G. MEHTA & CO., PARAS WARD 4(2), HARI MARG, CIVIL LINES, JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.M. MEHTA RESPONDENT BY : SHRI D.K. MEENA DATE OF HEARING : 08.11.2011. DATE OF PRONOUNCEMENT : 18.11.2011 ORDER DATE OF ORDER : 18/11/2011. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE IS OBJECTING IN SUSTAINING AN ADDIT ION OF RS.1,73,990/- ON ACCOUNT OF COMMISSION PAYMENT TO M/S. SIGMA STEELS LTD. ON THE REASON THAT NOTHING HAS BEEN FILED TO PROVE THAT ANY SERVICES HAS BEEN AVAILED FROM TH AT COMPANY. THE LD. CIT (A) ALSO CONFIRMED THE ACTION OF THE AO. 3. AFTER CONSIDERING THE ORDERS OF THE AUTHORITIES BELOW AND THE WRITTEN SUBMISSIONS FILED ON BEHALF OF THE ASSESSEE, I FIND THAT THE AD DITION MADE AND SUSTAINED WAS UNJUSTIFIED. THE COMMISSION PAYMENT WAS PAID AS PE R CLAUSES OF AGREEMENT. COMMISSION 2 AMOUNT IS PAID AS PER PROVISIONS OF LAW. IT IS FUR THER SEEN THAT ASSESSEE HAS PURCHASED VARIOUS MATERIALS THROUGH THIS COMPANY ON WHICH COM MISSION HAS BEEN PAID. IT IS FURTHER SEEN THAT THE COMMISSION PAID TO THIS COMPANY WAS A LLOWED BY THE AO HIMSELF IN SUBSEQUENT YEAR WHILE COMPLETING ASSESSMENT UNDER S ECTION 143(3), A COPY OF ASSESSMENT ORDER FOR SUBSEQUENT YEAR IS PLACED ON RECORD. THE REFORE, I SEE NO REASON TO HOLD THAT THE COMMISSION PAYMENT WAS NOT JUSTIFIED. ALL THE INFO RMATION FOR PROVING THE GENUINENESS OF COMMISSION WAS FILED I.E. CONFIRMATION FROM THE PARTY /DETAILS OF SERVICES RENDERED BY THE PARTY, AND PAYMENT PROOF. THEREFORE, THE IMPUG NED ADDITION MADE AND CONFIRMED BY LOWER AUTHORITIES IS HEREBY DELETED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 18. 11.2011. SD/- ( R.K. GUPTA ) JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- MRS. SAROJ DEVI UPPAL, JAIPUR. THE ITO WARD 4(2), JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 626/JP/2011) BY ORDER, AR ITAT JAIPUR. 3