M/S. COMMUNE MARKETING AND EVENTS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

(A) This appeal has been filed by the Assessee against the impugned appellate order dated 19.01.2017 passed by Learned Commissioner of Income Tax (Appeals)- 35, New Delhi [in short, “Ld. CIT(A)”] pertaining to Assessment Year 2013-14. The Assessee has raised following grounds of appeal :- “1. The order of the learned CIT(A) is erroneous & contrary to the facts.

2. The learned CIT(Appeal) has erred on facts and in law in confirming the disallowance of Rs. 41,55,957/- debited under the head consultancy (Commune Marketing and Events (P.) Ltd.) fee as detailed hereunder paid to consultants for event management and related consultancy. Sukhmani Singh Rs. 9,72,184 Vivek Sethia Rs. 12,00,000 Zinnia Nandi Saxena Rs. 8,94,996 Roshni Dindsa Chawla Rs. 6,08,777 Manishi Gupta Rs. 4,80,000 ---------------------- Rs. 41,55,957

3. The learned C.I.T (Appeal) has erred on facts in stating consultancy fee paid detailed hereinabove as legal expenses paid to persons for rendering legal services.”

(B) The relevant portion of the assessment order dated 25/02/2016 is reproduced as under :-

(Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.)

(C) The Ld. CIT(A) has admitted additional evidences furnished by the assessee during appellate proceedings before us the relevant portion of the aforesaid impugned appellate order dated 19/01/2017 of the Ld. CIT(A) is reproduced as under :-

(Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.)

(D) On merits, the relevant portion of the impugned appellate order dated 19.01.2017 of Ld. CIT(A) is as under (Commune Marketing and Events (P.) Ltd.)

(Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.) (Commune Marketing and Events (P.) Ltd.)

(E) At the time of hearing, Revenue was represented by Shri Jagdish Singh, Learned Senior Departmental Representative (“Ld. Sr. DR”, for short). However, none was present from the assessee’s side. In the absence of any (Commune Marketing and Events (P.) Ltd.) representation from assessee’s side, at the time of hearing before us, we heard the Ld. Sr. DR; who relied upon the assessment order dated 25/02/2016 of Assessing Officer; and on the aforesaid impugned appellate order dated 19.01.2017 of the Ld. CIT(A). After perusal of the materials on record ; we find that the Ld. CIT(A) has passed speaking order, relevant portions of which have already been reproduced in earlier part of this order. We find that the Ld. CIT(A) has given detailed reasons for her decision on merits in the aforesaid impugned appellate order dated 19.01.2017. During appellate proceedings in Income Tax Appellate Tribunal (“ITAT”, for short) no material has been brought for our consideration to persuade us to take a view different from the view taken by the Ld. CIT(A) in the impugned appellate order dated 19.01.2017. After hearing the Ld. Sr. DR, and after perusal of materials on record, and further, in view of the foregoing discussion, we decline to interfere with the aforesaid impugned appellate order dated 19.01.2017 of Ld. CIT(A), and accordingly, this appeal is dismissed.

(F) Before we part; we explicitly clarify that the assesee will be at liberty to approach ITAT for restoration of the appeal in accordance with Proviso to Rule 24 of Income Tax (Appellate Tribunal), Rules, 1963. If the assessee does approach ITAT for restoration of the appeals in ITAT, the matter will be considered in accordance with law having regard to the facts and circumstances.

(Commune Marketing and Events (P.) Ltd.)