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TMI Blog2021 (1) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... ers from the vice of non application of mind. Substantial question of law is answered in favour of the assessee and against the revenue. - I.T.A. NO. 203/2016 - - - Dated:- 12-1-2021 - THE HON'BLE MR. JUSTICE ALOK ARADHE And THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY FOR THE APPELLANT : MISS. JINITA CHATTERJEE, ADV., FOR MR. S. PARTHASARATHI, ADV. FOR THE RESPONDENT : MR. K.V. ARAVIND, ADV. JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment years 2009-10 and 2010-11. The appeal was admitted by a bench of this Court vide order dated 25.01.2017 on the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of assessment inter alia on the ground that the Assessing Officer did not independently examine the details furnished by the assessee to justify the disallowance of commission payment and simply followed the finding of the Assessing Officer for the Assessment Year 2002-03. It was also brought to the notice of Commissioner of Income Tax (Appeals) that with regard to the assessment for Assessment Year 2006-07, though the Commissioner of Income Tax (Appeals) confirmed the addition, on an appeal being preferred to the tribunal, the tribunal remitted the matter to the file of Assessing Officer for independent enquiry and thereafter to pass separate order. The assessee further furnished the details with regard to justification for the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o justification of the claim. However, the tribunal did not take note of the material placed by the assessee and held that the assessee had not chosen to file any evidence in support of services rendered by the sales agencies either before the Commissioner of Income Tax (Appeals) or before the tribunal. It is also pointed out that the aforesaid finding is perverse and therefore, the matter be remitted for decision afresh to the tribunal. On the other hand, learned counsel for the revenue has invited the attention of this court to para 10 of the order passed by the tribunal and has submitted that the order passed by the tribunal is just and proper and does not call for any interference. 5. We have considered the submissions made by learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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