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TMI Blog2025 (2) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... 25.42.175/- made by Ld. Assessing Officer in the Commission paid to the parties U/s 37(1) of the Income Tax Act, 1961. Being aggrieved by the order based on prima facie and passed in haste, appellant preferred appeal on the following grounds: i. No attention/weightage was given to the relevant documents/evidences produced, those compiled to meet the requirements of sec. 37(1) neither by Ld. AO nor by Hon. CTT (A). ii. The order passed in haste without giving opportunity to produce the documentary evidences which were illegible in the eyes of Hon. CIT (A). iii. The decision was taken on prima facie on the basis of statements on oath u/s 131 which were recorded on 07.03.2014 for the A.Y. 2011-12; though the same were not pertained to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and no notice u/s 131 of the Act to summon such parties were given by the A.O. The Ld. Assessee's Representative has also relied on the order of the Co-ordinate Bench of the Tribunal in ITA No. 5197/Del/2017 dated 06/03/2018, in Assessee's own case for Assessment Year 2011-12 and submitted that similar additions have been deleted by the Tribunal, thus sought for allowing the Appeal. 5. Per contra, the Ld. Departmental Representative submitted that, there is no agreement between the Assessee and the commission receivers, the Assessee has not produced any bill issued by the recipient of the commission or any evidence/receipt of the payment, the Assessee has only produced the evidence that the payment have been routed through banking cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd who have replied and confirmed to have received the commission. The parties examined have also confirmed to have rendered services to the assessee for which they have earned the commission. If some parties have not been produced by the assessee, the assessee cannot be paralized for the same. It is the duty of the AO to summon such parties u/s 131 of the Act, which power vest with the AO and not with the party. In such circumstances and facts of the case, no addition or any enhancement can be made by the AO or the ld. CIT(A) and additions and enhancements so made are directed to be deleted. Thus ground no.1 of the assessee is allowed." 7. Considering the fact that the Assessee has produced the confirmation of all the parties for having r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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