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TMI Blog2019 (9) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... d Commissioner of Income-tax (Appeals)-33, New Delhi {for short "Learned CIT(A)"} passed in Appeal No.2734/16-17, assessee preferred this appeal. 2. Brief facts are that the assessee is engaged in the manufacturing and export of woollen, cotton and blended hosiery knitwear. For the Asstt. Yeare 2012-13 they have filed their return of income on 29.9.2012 declaring an income of Rs. 1,20,90, 150/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two components, namely, Rs. 44,08,788/- in respect of export sales amounting to Rs. 34.53 crores and the rebate of Rs. 4,65,003/- in respect of domestic sales amounting to Rs. 15.26 crores. On a perusal of the bank certificates of export and realization from which the difference between bill amount and realized amount was verified, ld. CIT(A) directed the deletion of Rs. 44,08,758/-. In respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther submitted that in respect of the earlier year and subsequent assessment years the rebate and discount in respect of the domestic sales constituted in the same range as all these years and having accepted the same, the authorities below committed error in disallowing it for this year. He produced copies of the assessment orders for the AYs 2013-14 to 2015-16. 5. Per contra, it is the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03/- relating to the domestic sales on the ground of non production of vouchers, it was disallowed. 7. There is no denial of the averments made on behalf of the assessee that for the Asstt. Years 2008-09 to 2011-12, the domestic sales were Rs. 7.62 crores, Rs. 8.09 crores, Rs. 9.82 crores and Rs. 12.27 crores wherein the rebate and discount was Rs. 1.03 lacs, Rs. 1.58 lacs, Rs. 1.99 lacs and Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate and discount in respect of domestic sales is varying between 0.4% and 0.67%. It is, therefore, clear that the rebate and discount for the Asstt. Year 2012-13 by 0.30% is fitting in the order of things and there is nothing abnormal. Having regard to this factual matrix, we are of the considered opinion that there is no justification for the disallowance and the same is liable to be deleted. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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