Income Tax Appellate Tribunal - Delhi
Rotary International'S India National ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH 'F' NEW DELHI)
BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER
AND
SHRI B.K. HALDAR, ACCOUNTANT MEMBER
I.T.A. No.1915/Del/2011
Assessment year : 2005-06
Rotary International's India DDIT,
National Polio Plus Society, Inv. Circle-II,
A-2/18, Safdarjung Enclave, New Delhi.
New Delhi. V.
(Appellant) (Respondent)
PAN /GIR/No.AAGFR
/GIR/No.AAGFR-
AAGFR-4655-
4655-Q
Appellant by : Shri Ajay Vohra & Shri Rohit Jain.
Advocates.
Respondent by : Shri Sudesh Garg, DR.
ORDER
PER B.K. HALDAR, AM:
This is an appeal filed by the assessee against the order of Ld CIT(A)-XXI, New Delhi dated 31.3.2011 for assessment year 2005-06.
2. Though the appellant has taken a number of grounds, the main grievance appears to be non admission of additional evidence furnished by the assessee before the Ld CIT(A). Before us, it was contended by the Ld AR for the assessee that with reference to purchases made from M/s Saurav Enterprises and M/s Shree Krishna Trading Co., the assessee furnished certain evidence before the Ld CIT(A) which the Ld CIT(A) did not admit. Exemption u/s 11 was not allowed to the assessee by the Assessing Officer only on account of 2 ITA No.1915/Del/11 such purchases from the above two parties. It was contended that the additional evidence may please be directed to be admitted and the issues involved be re-adjudicated by the authorities below.
3. The Ld DR though relied on certain observation of the Ld CIT(A), for the proposition that the additional evidence should not be admitted, could not make out a strong case for such proposition.
4. It is a trite law that as far as possible disputes between the parties should be decided on merit and not on mere technicalities. Keeping this in mind, we are of the considered opinion that the additional evidence sought to be brought by the appellant before the Ld CIT(A) should be considered for deciding the issues involved. We, therefore, set aside the orders of the authorities below on the issues involved and remit the matter back to the file of the Assessing Officer with the direction that the additional evidence sought to be brought before the ld CIT(A) by the assessee should be considered for deciding the issue afresh. We direct the Assessing Officer to pass a fresh order as per law after giving the assessee adequate opportunity of being heard and after complying with our direction herein above.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
6. Order pronounced in the open court on the date of hearing i.e. 21st November, 2011.
Sd/- Sd/-
(R.P. TOLANI) (B.K. HALDAR)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dt. 21.11.2011.
HMS
3 ITA No.1915/Del/11
Copy forwarded to:-
1. The appellant
2. The respondent
3. The CIT
4. The CIT (A)-, New Delhi.
5. The DR, ITAT, Loknayak Bhawan, Khan Market, New Delhi.
True copy.
By Order (ITAT, New Delhi).
Date of hearing
Date of Dictation
Date of order signed by the
Hon'ble" Member.
Date of order Sent to the
concerned Bench
4 ITA No.1915/Del/11