9911796707
TMI Blog2022 (11) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... y may put forth documentary evidences in support of its contentions to decide the appeal as it is the duty of the assessee company to lead evidence in support of its claim and for the adjudicating authority to decide upon the sustainability of the claim on the basis of the evidence led by the parties before it. However, the assessee company neither appeared before the Tribunal nor placed any material to controvert the findings of lower authorities. In this view of the matter and in absence of any contrary material brought on record to rebut the findings of lower authorities, we find no reason to interfere with the order of CIT(A) and thus we dismiss the grounds of the assessee. - ITA. No. 1584/Del./2020 - - - Dated:- 18-11-2022 - SHRI A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Tribunal, the A.O. has noted that notice under section 143(2) of the I.T. Act, 1961 dated 08.01.2015 was issued and served upon the assessee. The A.O. has noted that the case was adjourned as none appeared on behalf of the assessee on several occasions. The A.O. also noted that assessee was asked to produce the parties to whom the commission was paid along with latest addresses. The A.O. has noted that assessee did not produce any of the parties nor furnished their latest addresses. The A.O. thereafter, on the basis of the material available on record, determined the total income of the assessee at Rs.62,79,840/- in the assessment order passed under section 254/250/143(3) of the I.T. Act, 1961 dated 07.03.2016. 2.3. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation. It is also stated that the payment has been made through cheques for which bank statement has been provided during assessment proceedings and TDS has been made on such commission. Appellant has further mentioned that AO asked them to produce the parties to whom the commission was paid but did not made any enquiry by invoking provisions of section 131 of the Act. 5.8. In this regard, it is observed that the confirmation from the said six parties were already submitted by appellant in the earlier proceedings and in fact based on the same the Hon'ble ITAT has directed AO to verify the same. Other details were also the part of records, which was submitted earlier. Therefore, it was required from appellant to submit further ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of this case, where the appellant could not justify the payment of commission to six parties amounting to Rs.16,79,620/-, nor it is verifiable from the details submitted by it, hence, the addition made in this regard deserves to be sustained. Accordingly, no interference is made to the findings of AO and appeal is dismissed on this ground. 3. Aggrieved by the order of Ld. CIT(A), the assessee is now in appeal before us and has raised the following two effective grounds : 1. On the point of facts and on point of law that the learned A.O. erred in disallowing the commission expenses and learned CIT erred in confirming the addition Rs.1679620/-. 2. On the point of facts and on point of law on the facts and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find any reason to keep the matter pending before us. We, therefore, have no option but to dispose of the appeal ex-parte qua the assessee, after considering the material available on record and after hearing the Ld. D.R. 5. During the course of hearing, the Ld. D.R. strongly supported the orders of the authorities below and prayed that the order of the Ld. CIT(A) be confirmed. 6. We have heard the Ld. D.R. and perused the material available on record. We find that the Ld. CIT(A) for the details reasons contained therein [which has also been reproduced under para 2.3] has decided the issue and upheld the order of A.O. The Ld. CIT(A) has also noted that assessee was asked to produce the parties, but, despite various opportunities, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
