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TMI Blog2010 (11) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of the alleged commission agent stands undisputed on record and no other evidence is placed either before the AO, the CIT(A) or for that matter before this forum to show that any services were rendered by Shri Arindam Nath Das - the appeal of the assessee is dismissed. - ITA No. 427/Kol/2010 - - - Dated:- 3-11-2010 - Diva Singh, J. Soumitra Chowdhury for the Appellant R.K. Paul for the Respondent ORDER This is an appeal filed by the assessee against the order of the ld. CIT(A)-XX, Kolkata dated 15.12.2009 pertaining to 2006-07 assessment year wherein the sole issue agitated by the assessee reads as under:- 1. That on the facts and in the circumstances of the case the ld. CIT(A)-XX/Kol erred in upholding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r held that the alleged payment was not related to the assessee firm and was merely a book entry. He further took note of the fact that the alleged commission agent neither knew the party M/s. Soor Neogi Coomer and Co. (P) Ltd nor did he know their address. Moreover the assessee as per record had transacted with M/s.Soor Neogi Coomer and Co.(P) Ltd in the earlier years and the party had not been introduced by Shri Arindam Nath Das the alleged commission receiver who did not even know what were GI Pipes. he is claimed to having sold. In the said background the claim of the payment was considered to be an act to lower the tax liabilities which was the sole objective of debiting the commission expenses, as such a colourable transaction in orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission agent in his return of income and thus if the commission agent does not remember or know the full facts or details the assessee firm cannot be penalized. Considering the arguments the CIT(A) upheld the action of the AO holding as under:- "4.3. I have perused the assessment order and considered the facts of the case. I find no substance in the submission of the appellant. The AO has not disputed the payment of commission. The AO has brought sufficient material on record to show that no services were rendered by the commission agent to justify any payment of commission. The appellant has not been able to disprove the material brought on record by the AO. The AO was justified in holding that the payment of commission was not for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order itself. It was his submission that it remains unrebutted on record. Heavy reliance was placed upon it by the CIT(A) also in order uphold the action of AO. As such reliance was placed on the findings of the AO and the CIT(A). It was his submission that a copy of the deposition is placed by the assessee at pages 15 and 16 of the Paper book which was strongly relied upon by the department on the basis of which it was his submission that the claim of the assessee has rightly been rejected as no evidence of any services having been rendered by the commission has been placed by the assessee on record. The statement that the assessee was not afforded an opportunity to cross examine the commission agent it was vehemently argued is incorr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. The person to whom the GI pipes etc. have been supplied namely M/s.Soor Neogi Coomar and Co.(P) Ltd is a party as per the assessment order with whom the assessee has transacted in the earlier years also. Further there is no evidence or argument that the said party was introduced to the assessee by Shri Arindam Nath Das i.e. the alleged commission agent. Accordingly, in the peculiar facts and circumstances wherein the deposition of the alleged commission agent stands undisputed on record and no other evidence is placed either before the AO, the CIT(A) or for that matter before this forum to show that any services were rendered by Shri Arindam Nath Das. The ground raised by the assessee is rejected. 6. In the result the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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