TMI Blog2014 (12) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... al evidence, which are consisting of copies of correspondence, agreements etc. done by the said two companies with government agencies as well as the assessee company. The above said documents as has been pleaded by the assessee company were not traceable at the time of proceedings before the lower authorities. Keeping in view the application of the assessee as well as the nature of the documents, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as CIT(A)] dated 23.10.13 relevant to assessment year 2009-10. 2. The assessee through its grounds of appeal has contested the confirmation of disallowance, by the ld. CIT(A), of the consultancy charges paid to M/s. Jindal Steel Alloys Ltd. and M/s. Vrindavan Services Ltd. (the alleged sister concerns of the assessee) holding that the same had not been incurred wholly and exclusively for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nies to the assessee company. He also observed that the assessee company had failed to prove that the said two companies were having proper infrastructure and manpower to provide such services to the assessee company. It had also been observed by him that the assessee company had failed to prove that the payment of the aforementioned consultancy charges was made wholly and exclusively for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities since the same were very old documents and were not traceable due to the mistake committed by the record keeper in the record room where the record of all group companies (numbering 80 approximately) were kept. He has further submitted that the above documents are very much important and necessary for the just decision of the case. 6. We have gone through the application as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s remanded back to the file of the AO for decision afresh on the issue. Needless to say, the AO will give proper opportunity to the assessee to produce necessary documents(additional evidences) before him. Thereafter, the AO will decide the matter afresh giving proper opportunity to the assessee to present its case. 7. In the result, appeal of the assessee is allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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