9911796707
TMI Blog2024 (7) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... d under section 154 r.w.s. 200A. Since the ld. CIT(A) has dealt with altogether a different issue than what has been raised by the assessee before him, there is a mistake crept in the order of the ld. CIT(A). We, therefore, in the interest of justice, set aside the impugned order of the ld. CIT(A) dated 3.1.2023 and restore the matter to his file with a direction to decide the issue raised by the assessee relating to disallowance of Commission Expenses made by the ACIT, Range-1, Lucknow vide order passed under section 143(3) of the Act, on affording due and adequate opportunity of hearing to the assessee. Assessee appeal allowed for statistical purposes. - Shri Anadee Nath Misshra, Accountant Member And Shri Subhash Malguria, Judicial Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reby closed the quantum appeal proceedings without deciding the quantum issue. WITHOUT PREJUDICE TO ABOVE (4) The Ld. A. O. erred on facts and in law in disallowing Commission Expenses of Rs. 1,24,30,890/- debited in the Profit and Loss Account without considering that the details of Commission Expenses as well as genuineness of expenditure in the context of business was duly explained before the Lower Authorities. 2. There is delay in filing of this appeal and the assessee has filed application for condonation of delay. The ld. D.R. has no objection to the prayer made by the assessee for condonation of delay. Accordingly, we condone the delay and admit this appeal for hearing. 3. The brief facts of the case are that the assessee-company e- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the ld. CIT(A), vide order dated 22.10.2023, stating therein that there are no powers available with the ld. CIT(A) under section 154 of the Act to cancel the order. The ld. counsel for the assessee has prayed that in the interest of justice, the order of the ld. CIT(A) be set aside and the matter be restored to his file for deciding the issue raised by the assessee against the order dated 12.12.2017 passed by the ACIT, Range-1, Lucknow under section 143(3) of the Act. The ld. D.R. has no objection to the prayer made by the ld. counsel for the assessee. 6. We have heard both the parties and perused the material available on record. From a perusal of the notice issued by the office of the ld. CIT(A), NFAC dated 22.10.2021 (placed at 5 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act, dismissing the application of the assessee under section 154 of the Act. Since we have set aside the impugned order dated 3.1.2023 of the ld. CIT(A) and restored the matter relating to disallowance of Rs. 1,23,30,390/- to his file for deciding the issue on affording due and adequate opportunity of hearing to the assessee, order dated 31.10.2023 of the ld. CIT(A) passed under section 154 r.w.s 250 of the Act has no leg to stand on. Therefore, the appeal filed by the assessee against the order dated 31.10.2023 of the ld. CIT(A) passed under section 154 r.w.s 250 of the Act has become infructuous and the same is dismissed as such. 9. In the result, the appeal of the assessee in ITA No.386/LKW/2023 is allowed for statistical purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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