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TMI Blog2013 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A), Asansol has erred in law and on facts in deleting addition of Rs.11,65,679/- made by the AO on account of advance received from sundry debtors. 3. That the ld. CIT(A), Asansol has erred in law and on facts in deleting addition of Rs.2,35,817/-made by the AO on account commission on sale being extra-commercial in nature. 4. That the ld. CIT(A), Asansol has erred in law and on facts in deleting addition of Rs.36,26,912/- made by the AO on account of installation expenses." 3. The brief facts of this case are that the assessee is proprietor of M/s. Dinesh Electricals, which is involved in the trading of General Electrical items. The assessee filed its return of income for A.Y. 2008-2009 disclosing a total income of Rs.17,22,895/-. La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the First Appellate Authority, who deleted these additions on the basis of the facts and circumstances which the ld. Counsel for the assessee-responden has perused. The Revenue is in appeal before us. The ld. DR supported the order of the AO in his submissions. 5. We have heard the rival submissions and perused the materials available on record. On the facts and circumstances of the case we are inclined to find no infirmity in the order of the ld. CIT(A) in respect of the grounds raised by the revenue regarding the sundry creditors wherein the ld. CIT(A) has rightly considered that non response of summons u/s 133(6) of the Act were not to be considered in the case of assessee, in so far as, the creditors had sold the goods to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dry creditors or advance received from sundry debtors cannot be questioned under the provision of section 68 of the Act, in so far as, the initial onus stood discharged by the assessee itself at the threshold. It is the AO's inability to verify the same which cannot be put on the assessee for disallowance or addition. Therefore we uphold the order of the ld. CIT(A) on this issue. 7. The next ground raised by the Revenue in respect to the commission being disallowed comparable to the earlier year has been logically considered by the ld. CIT(A), in so far as, it was not the case of the AO to disallow the same under the provision of section 40A(2) of the Act. Therefore, he was to bring on record, in the impugned assessment order itself, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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