9911796707
TMI Blog2021 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals), Gandhinagar ('CIT(A)' in short), dated 19.09.2014 arising in the assessment order dated 07.02.2014 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2011-12. 2. The grounds of appeal raised by assessee re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenses claimed by the assessee were disallowed and the assessed income was inflated to this extent. 4. Aggrieved by the disallowance of commission expenses, the assessee preferred appeal before the CIT(A). 5. The CIT(A) while adjudicating the appeal of the assessee inter alia observed that complete facts were not made known to either the AO or to him. It was observed that the assessee has not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are integral to the issue in controversy. It was next submitted that the action of the CIT(A) in affirming the action of the AO is altogether on a different footing. It was contended that the AO has disallowed commission expenses for non-compliance of withholding taxes obligations allegedly cast under s. 195 of the Act, whereas, the CIT(A) has endorsed the disallowance on an altogether differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f additional evidence to support the bonafides of commission payments. In the absence of any discussion on the aspects of bonafides of commission payments on which heavy impetus has been placed by the CIT(A), we consider it expedient to restore the entire issue back to the file of the AO for de novo examination in accordance with law. It shall be open to the assessee to place all relevant evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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