ACIT, NEW DELHI vs. SH. RAJESH KUMAR SAROJ, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SH. N.K. SAINI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2010-11 ACIT, Circle-20(1), New Delhi Vs. Sh. Rajesh Kumar Saroj, Cottage No. 1, Oberoi Apartments, 2, Sham Nath Marg, New Delhi PAN : ACOPS5597C (Appellant) (Respondent) Appellant by Sh. Deepak Garg, Sr.DR Respondent by Sh. S.N. Nanda, CA Date of hearing 25.09.2017 Date of pronouncement 28.09.2017 ORDER PER KULDIP SINGH, JM.:

The appellant (hereinafter referred to as ‘the Revenue’) by filing the present appeal sought to set aside the impugned order dated 20.05.2014 passed by learned Commissioner of Income Tax (Appeals)-XXII, New Delhi, on the grounds, inter alia, that: (i) whether on the facts or circumstances of the case, the learned CIT(A) has erred in deleting the addition of Rs.1,28,32,580/- made by the Assessing Officer on account of non-deduction of TDS on payments to non-resident foreign agent M/s. Partner Agency by the assessee. (ii) the CIT(A) did not appreciate the facts of the case that export commission paid to the various parties situated in different foreign countries, by the assessee is deemed to accrue or arise in India and attracted provisions of Section 195 of I.T. Act, 1961.