9911796707
TMI Blog2012 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year under consideration is A.Y.2007-08. In between years no disallowance was made as stated by assessee. It is further seen that in the case of assessee’s father on similar facts where the disallowance was made @ 10%, ad-hoc disallowance was sustained at Rs.50,000/-. by Tribunal. Keeping in view the aforesaid, an addition of Rs.50,000/- is sustained against the addition of Rs.2,20,217/- - Decided partly in favor of assessee. - ITA No. 910/JP/2011 - - - Dated:- 3-1-2012 - SHRI R.K. GUPTA, J. Appellant by : Shri Madhukar Garg, AR Respondent by : Shri D.K. Meena, DR ORDER This is an appeal by assessee against the order of CIT (A), Jaipur dated 12.09.2011 relating to assessment year 2007-08 2. Ground No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal vide its order dated 29.02.2008 in assessee s own case in ITA No.940/JP/2006 for the assessment year 2002-03, deleted the commission disallowance in the case of M/s. Craft Cottage Industries, New Delhi. However, confirmed the commission disallowance in the case of M/s. The small Scale Cottage Industries. Therefore, the Ld. CIT(A) deleted the addition of Rs.31,070/- paid to M/s. Craft Cottage Industries, Delhi. Thereafter, the Ld. CIT(A) noted that in case of Small Scale Cottage Industries, Jaipur, the total commission is paid at Rs.22,20,271/-. Therefore, he enhanced the disallowance @ 10%. Against this order, the assessee is in appeal here before the Tribunal. 4. The Ld. Counsel for the assessee stated that as per provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) followed the order of the Tribunal for the assessment year 2002-03 in assessee s own case whereas the assessment year under consideration is assessment year 2007-08. In between years no disallowance was made as stated by the Ld. Counsel for the assessee. It is further seen that in the case of assessee s father on similar facts where the disallowance was made @ 10%, the Tribunal sustained the addition of Rs.50,000/-. Copy of the order is placed on record, decided in ITA No.228/JP/2010 for the assessment year 2006-07 vide order dated 20/08/2010. In this case, ad-hoc disallowance was sustained at Rs.50,000/-. Keeping in view the facts and circumstances of the present case and in view of the decision of the Tribunal in the case of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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