Saif Carpets (P) Ltd., Bhadohi V. Addl. CIT, Varanasi

ITA 92/ALLD/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89800 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-04-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 09-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Assessee Lawyers: E H ANSARI
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NO. 92/ALLD/2013 ASSESSMENT YEAR: 2009-10 SAIF CARPETS PVT. LTD. CIVIL LINES, BHADOHI PAN:-AAECS1212M VS. ACIT RANGE-1 VARANASI (APPELLANT) (RESPO NDENT) ASSESSEE BY : SHRI E.H. ANSARI REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 27.04.2015 DATE OF PRONOUNCEMENT : 27.04.2015 O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL BY THE ASSESSEE IS FILED AGAINST THE O RDER OF THE LD. CTI(A) VARANASI, DATED 26.02.2013 FOR THE A.Y. 2009-10. 2. IN THE APPEAL, THE ASSESSEE CONTESTED THE ISSUE RELATING TO THE CLAIM OF DEDUCTION OF COMMISSION PAYMENTS DISALLOWED BY THE AO. IN THIS APPEAL, THE ASSESSEE RAISED VARIOUS GROUNDS. FURTHER, BEFORE US LD. COUNSEL FILED A LETTER DATED 23.04.2015 WITH REQUEST TO ADMIT ADDITIONAL EVIDENC ES, WHICH ARE NOT ENTERTAINED BY THE AO/CIT(A). THESE PAPERS RELATES TO THE AGREEMEN TS WITH THE COMMISSION AGENT, THE PAYEE. IN THE LETTER, HE MADE THE FOLLOWING SUB MISSIONS:- THAT THE DEPONENT IS MANAGING DIRECTOR OF THE ASSE SSEE COMPANY M/S. SAIF CARPETS PRIVATE LIMITED. THAT THE ASSESSEE COMPANY ENTERED INTO AGREEMENT WI TH M/S. OY HABITEX AB, LAUTATR HANKATU6, HELSINKI 00580, FINLAND ON 05.07. 2004 TO PAY THEM AGENCY COMMISSION ON EXPORTS ORDERS MANAGED BY OY HABITEX AB(COMMISSION AGENT). THAT THE SAID AGREEMENT CONTINUED TILL 5 TH DAY OF DECEMBER, 2012 WHEN IT WAS RENEWED UNTIL OTHERWISE DECIDE BY THE PARTIES. THAT DURING THE FINANCIAL YEAR 2008-09, THE ABOVE-M ENTIONED AGREEMENT WAS INFORCE. ITA NO. 92/ALLD/2013 ASSESSMENT YEAR: 2009-10 2 ON PERUSAL OF THE PAPERS, AT THE OUTSET, WE FIND TH AT THE ANNEXURES 1, 2, 3 & 4 CONSTITUTES THE COPIES OF THE AGREEMENTS AND RELATE D CORRESPONDENCES. IN OUR OPINION, THE SAME ARE REQUIRED FOR ADJUDICATION OF THE GROUNDS IN A MEANINGFUL AND JUDICIOUS MANNER. 3. IN PRINCIPLE, LD. DR OPPOSED THE ADMITTING OF T HE SAID ADDITIONAL EVIDENCES. HOWEVER, IT IS THE CASE OF THE ASSESSEES COUNSEL T HAT THE SAID PAPERS SUBMITTED AND THEY HAVE NOT ACCEPTED AND CONSIDERED. AFTER HEARIN G BOTH THE PARTIES AND FINDING THE SIGNIFICANCE OF THE PAPERS SUBMITTED BEFORE US, WE ARE OF THE OPINION THE SAME INFORMATION SHOULD BE ADMITTED AS ADDITIONAL EVIDEN CES, WHICH WERE EARLIER REJECTED BY THE LOWER AUTHORITIES. WE DIRECT THE AO TO ADMIT THE SAME AND ADJUDICATE THE ISSUE AFRESH AFTER GRANTING THAT THE REASONABLE OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, WE REMAND ALL THE GROUNDS TO THE FILE OF THE AO FOR FRESH ADJUDICATION. ACCORDINGLY, GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 27.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.