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Documents citing Acit, Circle- 13(2), New Delhi vs Jindal Saw Ltd., Delhi on 21 December, 2021

Vossloh Beekay Castings Ltd., New Delhi vs Acit, Circle- 26(2), New Delhi on 29 August, 2022

9.2 We observe the judgments referred by the ld. AR are factually dissimilar, hence, not applicable to the facts of the instant case. The authorities below have made and sustained the addition under challenge on the ground that the Assesseehas not submitted any documentary evidence in support of the nature of the services rendered, as the onus of proving whether such deductions are permissible in law is on the Assessee. Though the Assessee has submitted the copy of returns and financials of Shri D.N. Pandey for the assessment year 2012-13 for justification of expenditure for A.Y. 2014-15 however, there is no correlation of the supporting documents for A.Y. 2012-13 to claim expenses in A.Y. 2014-15. Even the Assessee has also not submitted any copy of service tax return of Shri D.N. Pandey to support the claim made. Further, the Assessee has not submitted any new facts but only claimed that scope of services was clearly defined in the agreement with Shri D.N. Pandey. It is a fact that the commission agent was an employee of Indian Railways which goes to the root of the fact that the expenditure was an illegal payment simply gapping up the ITA No. 1543/Del/2019 10 liaisoning charges. The services not being verifiable to the performance of the efforts of the commission agent goes to prove that such expenses claimed to have been paid as liaisoning expenditure are in any way not relating to the business purposes. We observe that the ld. Commissioner while coming to the conclusion for sustaining the addition under challenge not only analysed the facts independently, but also relied upon the order passed by the ld. DRP referred above in the Assessee's own case for the assessment year 2013-14 qua payment made to Shri D.N. Pandey as liaisoning commission. We further observe that coordinate Bench of the Tribunal in the Assessee's own case for the assessment year 2013-14 (ITA No. 5618/Del/2017 decided on 18.02.2020) has also considered the order of ld. DRP and the assessment order dated 30.06.2017 passed by the ACIT, Circle 26(2), New Delhi, in pursuance to the directions of the ld. DRP and analysed the facts and circumstances in detail and minutely and dismissed the appeal of the Assessee by observing as under :
Income Tax Appellate Tribunal - Delhi Cites 6 - Cited by 0 - Full Document
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