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TMI Blog2007 (9) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... -4-2006 passed by the Income-tax Appellate Tribunal, Delhi Bench 'F' ('Tribunal') in ITA No. 472/Delhi/2003 relevant for the assessment year 1997-98. 2. The assessee is a 100 per cent export unit dealing in garments. The assessee had claimed certain expenditure towards fabrication charges. The Assessing Officer issued summons under section 131 of the Income-tax Act, 1961 to 74 par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps to trace out the parties but added an amount of ₹ 43,15,352 paid to the fabricators as income from other sources. Feeling aggrieved, the assessee preferred an appeal which was allowed by the Commissioner of Income-tax (Appeals). A further appeal filed by the revenue was dismissed by the Tribunal and that is how the revenue is before us. 4. It is submitted by learned counsel for the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely on the basis that the assessee had not been able to produce the persons to whom the fabrication charges were said to have been paid. Considering the fact that few years had gone by, the explanation that the parties concerned may have moved out or closed down their business appears plausible. The mechanical approach of the Assessing Officer to the issues at hand was not justified in the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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