Scorpia India Medicare Pvt. Ltd. v. Dy. Commissioner Of Income-tax, Ghaziabad
[Citation -2020-LL-0121-19]
| Citation | 2020-LL-0121-19 |
|---|---|
| Appellant Name | Scorpia India Medicare Pvt. Ltd. |
| Respondent Name | Dy. Commissioner Of Income-tax, Ghaziabad |
| Court | HIGH COURT OF ALLAHABAD |
| Relevant Act | Income-tax |
| Date of Order | 21/01/2020 |
| Judgment | View Judgment |
| Keyword Tags | commission expenses • remand order |
| Bot Summary: | A plain reading of the judgment and order dated 16th August, 2016, passed by the learned Income Tax Appellate Tribunal, Delhi BenchG, New Delhi, clearly reveals that the appeal preferred by the Revenue was partly allowed for statistical purposes only. The learned advocate representing the appellant before us strenuously contends that the learned Tribunal, while setting aside the whole issue of allowability of commission expenses back to the file of the assessing officer to decide the issue afresh after examination of the parties, travelled beyond its jurisdiction inasmuch as this order gave an opportunity to the assessing officer to enhance the assessment made in the original order. In this context, the learned advocate for the appellant has referred to and relied on the judgment of the Supreme Court rendered in the case of MCorp Global Pvt. Ltd. vs. Commissioner of Income Tax, Ghaziabad, 309 ITR 434. The reason is, the Hon'ble Supreme Court has held in that case, inter alia, to the effect, that the Tribunal was not authorised to take back the benefit granted to the assessee by the assessing officer. In the facts of the instant case, the learned Tribunal has not passed any such order. It has merely set aside the whole issue of the allowability of the commission expenses back to the file of the assessing officer only for the purpose of deciding the issue afresh after examination of the parties. That apart and in any event, the learned Tribunal has clearly observed that the appeal of the revenue was partly allowed for statistical purposes only. |