What did the Tribunal hold?

The Tribunal allowed the production of additional evidence and set aside the CIT(A)'s order. The matter was remitted back to the Assessing Officer to examine the additional evidence and adjudicate the issue.

The assessee submitted additional evidence in the form of Form No. 16A for TDS deducted on professional charges, which was not filed before the Assessing Officer or CIT(A). The assessee claimed these documents were not available during earlier proceedings.

What were the issues?

Whether additional evidence, not produced before lower authorities, can be admitted and considered by the Tribunal, and if so, how it should be dealt with.

Wellman Wacoma Ltd. vs DCIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Before: SHRI S.S. GODARA, JM & DR. A.L. SAINI, AM

For Appellant: Shri B.K. Singh, Advocate

For Respondent: Shri K. Mondal, Sr. DR

Hearing: 01/10/2018Pronounced: 28/11/2018

Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the assessee pertaining to Assessment Year 2010-11, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-3, Kolkata in Appeal No.1297/CIT(A)-3/Circle-8(2)/14-15/Kol dated 14.08.2017, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 28.03.2013. 2. At the outset itself, we note that assessee has submitted before us Form No.16A in respect of TDS deducted on account of professional charges paid by the assessee to following persons: (a) Mr. S K Kapur Rs.2,21,000/- (b) Mr. Utpal Bose Rs.40,375/- (c) Mr. Ravi Kapur Rs.15,320/-

We note that Form No.16A has neither been filed by the assessee before the Assessing Officer nor before the ld. CIT(A). Therefore, these are fresh

2 Wellman Wacoma Ltd. Assessment Year: 2010-11 evidence before us, which needs to be examined by the Assessing Officer. The Tribunal has power to entertain the additional evidence in terms of Rule 29 of the Income Tax Appellate Tribunal Rules, 1963 which reads as follows:

“29. Production of additional evidence before the Tribunal.- The parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any documents to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or, if the income-tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them, or not specified by them, the Tribunal, for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced.”

We note that the ld. Counsel for the assessee explained before us that these additional evidences were not available during the assessment proceedings and during the appellate proceedings, therefore, the assessee now has submitted before the Bench to consider these additional evidences.

We have given a careful consideration to the rival submissions and perused the materials available on record, we note that the ld. Counsel for the assessee submitted before us the additional evidences i.e. Form No.16 in respect of Mr. S K Kapur, Mr. Utpal Bose and Mr. Ravi Kapur. These additional evidences have neither been submitted before the Assessing Officer nor before the ld. CIT(A). Therefore, we are of the view that an opportunity should be given to the Assessing Officer to examine these additional evidences and adjudicate the issue as per provisions of law. Therefore, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the Assessing Officer to examine the additional evidences and adjudicate the issue in accordance with law.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 28/11/2018. (S.S. Godara) (A. L. Saini) "या"यक सद"य / JUDICIAL MEMBER लेखा सद"य / ACCOUNTANT MEMBER कोलकाता /Kolkata; Dated:28/11/2018 RS, Sr.PS

3 Wellman Wacoma Ltd. Assessment Year: 2010-11

आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : अपीलाथ" / The Appellant- Wellman Wacoma Ltd.

""यथ" / The Respondent.- DCIT, Cir-8(1), Kol 2. आयकर आयु"त(अपील) / The CIT(A), 3. 4. आयकर आयु"त / CIT "वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, कोलकाता / DR, ITAT, Kolkata 5. गाड" फाईल / Guard file. 6. //// By Order

WELLMAN WACOMA LTD.,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA, KOLKATA

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