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2017 (5) TMI 114 - AT - Income TaxGross freight earnings including detention collection - profits derived from the operation of ships international traffic - taxability as per Article 8 of the Agreement for Avoidance of Double Taxation between India and Singapore - Held that:- After careful consideration we find that prima facie the facts of the present case appear to be same as that assessment of year 2008-09 dealt with as above. However we note that in its direction the DRP has noted that assessee has sought to file addition evidences in the DRP and declined to admit the addition evidences on the ground that assessee had not been able to state as to why the addition evidence was not filed before the assessing officer. In this regard Ld. Counsel submitted that the addition evidence, that the DRP mentioning is a letter /confirmation/certificate from the IRAS (Inland Revenue Authority of Singapore) which clarified the assessee position for the impugned assessment year in the same manner as mentioned in the tribunal’s orders above. Ld. Counsel submitted that this certificate/confirmation from IRAS could be obtained from the concerned authority only after the date of the assessing officer orders. However, a similar earlier letter was dully shown to the assessing officer, however the A.O. did not dwell upon on this aspect. Hence Ld. Counsel submitted that there was reasonable cause for not submitting the additional evidence before the A.O. Upon careful consideration we find that this limb of adjudication by the tribunal was not at all before the authorities below. However it is clear that argument to that effect were duly made as it is evident from the submissions of the assessee. However, we note that the aforesaid confirmation/certificate from IRAS is a very crucial document and similar document was heavily relied upon by the tribunal in aforesaid orders. 15. We also agree that there was reasonable cause for the same not being submitted before the A.O., as it was obtained after the date of AO’s orders. Hence in our consider opinion interest of justice will be served if the aforesaid additional evidence is admitted and matter is remitted to the file of the A.O to consider the issue afresh in the light of the aforesaid document and the tribunal’s order as mentioned above.
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