2018 (4) TMI 1948

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..... ainst the order of Commissioner of Income Tax (Appeals)-2, Aurangabad dated 03-12-2015 for the assessment year 2009-10. 2. The brief facts of the case as emanating from records are: The assessee is a commission agent and general merchant. The assessee filed her return of income for the impugned assessment year on 20-10-2009 declaring total income of Rs.3,30,758/- and agriculture income of Rs.37,4 .....

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..... ismissed the appeal of assessee. Against the findings of Commissioner of Income Tax (Appeals), the assessee is in second appeal before the Tribunal. 3. Shri M.K. Kulkarni appearing on behalf of the assessee submitted at the outset that he is not pressing ground Nos. 1(d) and 1(e) raised in the appeal. The other grounds i.e. ground Nos. 1(a), 1(b), 1(c) and 1(f) are directed against the single iss .....

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..... x at source under the provisions of section 194I of the Act in respect of payments made to the warehousing corporations for storage of goods. The assessee has failed to show that it is a case of reimbursement of charges. In fact, the invoices furnished by the assessee clearly indicate that the assessee has charged for goods only and there is no reference of reimbursement of warehousing charges. 5 .....

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..... lection of warehousing charges. Therefore, the plea raised by the assessee that it is a case of reimbursement or expenses is without any merit. We do not find any infirmity in the order of Commissioner of Income Tax (Appeals) in confirming the addition. 6. The ld. Counsel for the assessee made an oral prayer that the assessee can produce necessary evidence to show that the recipient of the amount .....

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..... ients of the amount i.e. the warehousing corporations have offered the amount to tax. The Assessing Officer shall decide this issue de-novo after considering the necessary documents furnished by the assessee, if any and after affording opportunity of hearing to the assessee, in accordance with law. Accordingly, alternate prayer of the assessee is allowed for statistical purpose. 8. In the result, .....

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