TMI Blog2013 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... s relating to advertisement expenses were furnished. It was also stated by the learned counsel that on these payments of advertisement expenses, TDS was deducted at source and moreover, service tax was also paid. The CD containing the text of advertisement was also produced. Considering these facts, the CIT(A) rightly held that the assessee has discharged its onus of proving that the payment to M/s ERA Advertising and Marketing Co.Pvt.Ltd. and M/s Hamara Samay T.V. News Network Pvt.Ltd. was towards actual advertisement expenses and not accommodation entries. No nfirmity in the order of CIT(A). Revenue's appeal dismissed. - ITA No.2249/Del/2011 - - - Dated:- 12-4-2013 - Shri G. D. Agrawal And Shri Chandra Mohan Garg,JJ. For the Appellant : Shri Satpal Singh, Sr.DR. For the Respondent : Shri P. C. Yadav, Advocate. ORDER Per G. D. Agrawal, VP :- This appeal by the Revenue is directed against the order of learned CIT(A)-II, Delhi dated 4th February, 2011 for the AY 2006-07. 2. The Revenue has raised following grounds of appeal:- "1. On the facts and in the circumstances of this case, the ld.CIT(A) has erred in restricting the addition of Rs.1,54,68,550/- on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,68,550/-. 4. The learned CIT(A) deleted the addition with the following finding:- "20. Appellant has also filed confirmation certificate from M/s Hamara Samay T.V. News Network Pvt.Ltd., as asked by my predecessor regarding the details of the telecast of advertisement of the appellant. 21. Thus, to sum up, in none of the statements recorded before the A.O. Sh. S.K. Gupta has stated that his entire business is non genuine and all because major concerns controlled by Shri S.K. Gupta are admittedly issuing non genuine accommodation bills, it cannot be automatically presumed that all the bills issued by all the concerns of Shri S.K. Gupta are non genuine. This is more so when he has admitted that he is doing some genuine business also in the names of some of the companies. Thus, in the case of appellant, no adverse conclusion that the bills from M/s ERA Advertisement and Marketing Co.P.Ltd. and M/s Hamara Samay T.V. News Network Pvt.Ltd. are non- genuine and accommodation bills. 22. Now it has to be seen whether otherwise the appellant before AO has discharged his onus for proving the expenditure in the name of M/s ERA Advertisement and Marketing Co.P.Ltd. and M/s Hamara Sama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In none of the statements recorded by Shri S.K. Gupta it has been stated that the bills issued in the name of M/s ERA Advertisement and Marketing Co.P.Ltd. and M/s Hamara Samay T.V. News Network Pvt.Ltd. to the appellant are in the nature of accommodation bills. Confirmation has also been issued by M/s ERA Advertisement and Marketing Co.P.Ltd. and M/s Hamara Samay T.V. News Network Pvt.Ltd. which was filed before A.O. confirming that bills are raised by them. 25. The AO has not given any such finding in his order that M/s ERA Advertisement and Marketing Co.P.Ltd. and M/s Hamara Samay T.V. News Network Pvt.Ltd. has not offered this income in their books of account. The payment of these bills has been made by the appellant through account payee cheques. Thus, the payment is also verifiable independently. 26. The only issue now remains to be verified as to whether or not services has actually been rendered by M/s ERA Advertisement and Marketing Co.P.Ltd. and M/s Hamara Samay T.V. News Network Pvt.Ltd. for which the bills under reference have been raised and payments made and as to whether or not the advertisement has actually been released by Jhankar T.V. It is seen that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, relied upon the order of the learned CIT(A) and he stated that Shri S.K. Gupta in his statement has never mentioned that he issued any bills for accommodation entries to the assessee company. That the assessee has produced various evidences to prove the genuineness of the expenditure incurred by the assessee. Those were listed by the learned CIT(A) at page12 of his order and, for ready reference, we reproduce the same hereunder:- (i) Copies of bills of advertisement related to both the parties. (ii) Copies of ledger account of both the parties. (iii) Copies of confirmation to both the parties. (iv) Copy of CD of the ad-film. (v) Copy of bill of the agency who created the ad-film. (vi) Copy of confirmation of the agency who created the ad-film. (vii) Complete bank statement. (viii) Books of account. (ix) Complete vouchers not only related to advertisement but all expenses. 8. The learned counsel also submitted that during the appellate proceedings, the learned CIT(A) called for the remand report by the Assessing Officer and issue reminders thrice. Despite waiting for more than 7-8 months and three reminders, the Assessing Officer preferred not to submit the remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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