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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI H. S. SIDHU
ORDER This appeal is filed by assessee against the Order dated 28.4.2016 passed by the Ld.CIT(A), Ghaziabad relating to Assessment Year 2012-13 on the following grounds:-
1. On the facts and in the circumstances of the case as well as in law the Ld. CIT(A) Ghaziabad UP, grossly erred in upholding the disallowance of expenses related to quality cut and rate difference amounting to Rs. 18,76,296/-.
2. On the facts and in the circumstances of the case as well as in law the Ld. CIT(A) Ghaziabad UP, grossly erred in capriciously rejecting the vital and legally tenable documentary evidences tendered and contention raised during the assessment / proceedings / appellate. 3. The appellant craves leave to add/ delete/alter or modify any or all grounds of appeal.
These action of Ld. CIT(A) Ghaziabad UP, and AO being arbitrary, unjust, illegal and invalid in law liable to be quashed and it is prayed to your honour that they please be quashed and / or any other relief just deem fit and proper please be directed.
Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity.
During the course of hearing, Ld. Counsel of the assessee has filed a Paper Book containing pages 1 to 32 containing the (i) copy of Debit Note and ledger account in respect of: M/s Gouri Shankar Trading Co; Tek Chand Rakesh Kumar; M/s Subhash Chander & Bros.; M/s Shree Shyam Export; M/s Ishwar Chand & Sons; M/s Devinder Kumar Dipesh Kumar; M/s Khushi Agro India and (ii) Copy of ledger account of: Ashutosh Sarsai Julana (Delhi); Maldha Shah & Sarkar Business Products (P) Ltd. Malda and Nank Kishore & Brothers (MP). He further stated that the Ld. CIT(A) has wrongly rejecting the vital and legally tenable documentary evidences tendered and contention raised during the appellate proceedings which goes to the root of the matter and are very essential to adjudicate the issue in dispute. In view of the above, he requested that the issue involved in the present appeal may be set aside to the file of the Ld. CIT(A) to decide the same afresh under the law, after considering all the documents and give adequate opportunity of being heard to the assessee to substantiate his case.
On the contrary, Ld. DR opposed the request of the Ld. Counsel of the assessee and relied upon the orders of the authorities below. .
I have heard both the parties and perused the records. I have gone through the order passed by the revenue authorities especially the impugned order as well as the Paper Book containing Paper Book containing pages 1 to 32 containing the (i) copy of Debit Note and ledger account in respect of: M/s Gouri Shankar Trading Co; Tek Chand Rakesh Kumar; M/s Subhash Chander & Bros.; M/s Shree Shyam Export; M/s Ishwar Chand & Sons; M/s Devinder Kumar Dipesh Kumar; M/s Khushi Agro India and (ii) Copy of ledger account of: Ashutosh Sarsai Julana (Delhi); Maldha Shah & Sarkar Business Products (P) Ltd. Malda and Nank Kishore & Brothers (MP). It was also the contention during the hearing before me that Ld. CIT(A) has wrongly rejecting the vital and legally tenable documentary evidences tendered and contention raised during the appellate proceedings which goes to the root of the matter and are very essential to adjudicate the issue in dispute. In view of the facts and circumstances of the case, I am of the considered view that all the documentary evidences available with the assessee are required to be considered at the level of the Ld. CIT(A).
Keeping in view of the facts and circumstances of the case, I am of the view that in this case the issue in dispute needs to be remitted back to the file of the Ld. CIT(A) to decide the same afresh, as per law.
Accordingly, the issue in dispute is set aside and restored back to the file of the Ld. CIT(A) to consider the issue in dispute afresh after giving adequate opportunity of being heard to the assessee and also consider all the documents available with the assessee. The Assessee is also directed to submit all the necessary documents before the Ld. CIT(A) to substantiate his case and fully cooperate with the Ld. CIT(A) during the proceedings.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.
Order pronounced in the Open Court on 09/03/2017.