TaxTMI 
TaxTMI 
2016 (3) TMI 492
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....case, your appellant respectfully submits the following grounds which are without prejudice to each other: Ground No.1 That based on the facts and circumstances of the case, the Ld. CIT(A) erred in upholding the order of the AO and sustaining the disallowance under section 40(a)(i) with regards to payments of Rs. 90,504,600 made to MIs GX Technology Limited for the outright purchase of geological data. Ground No.2 That based on the facts and circumstances of the case, the Ld. CIT(A) erred in holding that the payments of Rs. 90,504,600 to MIs GX Technology Limited for outright purchase of geological data was subject to withholding tax under section 195 of the Act. Ground No.3 That based o....
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....e Application for admission of additional evidence in terms of Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 in which the assessee has stated that the additional evidences filed by the Assessee may be accepted and the addition in dispute may be deleted. 4. On the contrary, Ld. D.R. Shri Anuj Arora, CIT(DR) opposed the admission of additional evidences filed by the assessee at this stage and stated that the additional evidences filed by the assessee are required thorough investigation at the level of the AO and stated that it may be sent to the Assessing Officer for examination. Ld. DR further stated that the addition in dispute may not be deleted without verifying the veracity of the additional evidences filed by the Assessi....
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....tors such as Oil and Natural Gas Corporation Limited ("ONGC") and Reliance Industries Limited ("RIL") for its share of participating interest. The Applicant had entered into a Master Geophysical Data-Use Licence Agreement dated 21.01.2006 with GX Technology Corporation ('GX Technology') for granting non-exclusive, nontransferable licence to use geophysical and geological information for prospecting and exploration of mineral oils. Title to the said information was not transferred to the Applicant and remained with GX Technology. During the assessment year 2006-07, the applicant had paid Rs. 90,504,600 to GX Corporation for purchase of geophysical and geological information under the Master Geophysical Data-Use Lice....
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....ifying that GX Technology was tax resident of USA. In order to rebut the findings of the CIT(A), which became known from the appellate order, for the first time, the applicant now seeks to place on record the following documents: • Tax Residency Certificate issued by the tax authorities of USA certifying that GX Technology Corporation is resident of USA for purposes of taxation • Certificate dated 31.01.2006 issued by GX Technologies certifying that it is resident of USA in terms of Article 4 of the India US DTAA and does not have PE in India in terms of Article 5 thereof. The aforesaid evidence is crucial to rebut the allegations levelled by the CIT(A) and may kindly be admitted as additional evidence in ....
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....g the Tribunal to admit the additional evidence in its discretion if the Tribunal holds the view that such additional evidence would be necessary to do substantial justice in the matter. It is well settled that the procedure is handmade of justice and justice should not be allowed to be choked only because of some inadvertent error or omission on the part of one of the parties to'lead evidence at the appropriate stage. Once it is found that the party intending to lead evidence before the Tribunal for the first time was prevented by sufficient cause to lead such an evidence and that. This evidence would have material bearing on the issue which needs to be decided by the Tribunal and ends of justice demand admission of such an evidence, t....
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.... Revenue that additional evidence is not permissible at all before the first appellate authority. On the contrary, Rule 46A of the Act permits the CIT (A) to admit additional evidence if he finds that the same is crucial for disposal of the appeal. In the facts of this case, therefore, we are of the opinion that on this aspect, no substantial question of law arises." (Emphasis supplied). Prayer In view of the aforesaid, it is respectfully prayed that the afqresaid opinion~may kindly be admitted as additional evidence by exercising the discretion conferred on this Hon'ble Tribunal under Rule 29 of the ITAT Rules. The applicant trusts that the request shall merit sympathetic consideration and shall be acceded to....