2010 (2) TMI 876

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he revenue for Asstt. Year 2004-05 is directed against order of CIT(A) allowing deduction of Rs.5,00,629/- on account of Employer's contribution toward Social Security Scheme.   2. The facts of the case are that assessee is not an ordinary resident of India and worked as General Manager with M/s Mitsui and Co. India Private Ltd. in the period relevant to assessment year under consideration....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and liable to tax. The ld. CIT(A) examined the scheme under which payment was made and following the decision of the Tribunal in the case of ACIT vs Eric Matthew Gottesman (2007) 15 SOT 301 (Del) deleted the addition.   3. The revenue is aggrieved and has brought the issue in appeal. Ld. Counsel for the assessee appellant pointed out that matter in issue is fully covered in favour of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. Ld. DR while arguing his appeal vehemently submitted that assessee had not appeared before the ld. CIT(A) on various dates as recorded in para 2 of the impugned order. It is further recorded "appellant is not interested in availing opportunity of being heard". In spite of above, ld. CIT(A) has decided the issue in favour of the assessee. Ld. DR also opposed assessee's calculation that tax eff....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appearing for the revenue. His request that he be given time to distinguish decisions or to point out some contrary view was not reasonable and accordingly rejected during the course of hearing. The other objection that assessee not having appeared before the ld. CIT(A), the matter should have been decided against the assessee is also without any substance. It is well-accepted that even in ex par....