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TMI Blog2016 (11) TMI 1623X X X X Extracts X X X X X X X X Extracts X X X X ..... duced before the AO as well as before the CIT(A). But these documents seems relevant to decide the matter of controversy and to achieve the target of justice, therefore, in view of the said circumstances we allowed the additional evidence and direct the AO to consider the claim of the assessee accordingly by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts, in circumstances of the case and in law, the learned Commissioner of Income Tax Appeals erred in confirming disallowance of commission expenses amounting to ₹ 1,47,45,000/- mad by D.CIT. 3. The brief facts of the case are that the assessee filed his e-return on 10.09.2008 declaring total income to the tune of ₹ 9,66,67,146/- under the normal provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of commission to the agents interconnected with the National Thermal Power Corporation, Bharat Heavy Electricals, National Fertilizers, Powertech Corporation, Bharat Heavy Electricals, National Fertilizers, Powertech Corporation, National Dairy Development Corporation, Goa Shipyard, INS Gomati, Controller of Procurement, Gujarat State Energy Corporation and Vasantrao Dada Patil Sahakari. The As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion. The issue raised by the assessee with regard to the allowance of claim of commission expences has been declined by the Assessing Officer and confirmed by the CIT(A). The assessee failed to produce the evidence before the authority below as at that time he was unable to procure the evidence. Now to substantiate his claim he the wanted to produce the confirmation received from Denetto Interna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee accordingly by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, the finding of the CIT(A) on this issue has been ordered to be set aside and issue is directed to be restored to the file of Assessing Officer to decide the matter a fresh in view of the above said observations and in accordance with law. 5. In the result, the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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