9911796707
TMI Blog2025 (2) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... n case for Assessment Year 2011-12 [2018 (3) TMI 2051 - ITAT DELHI] is of the SMC Bench, ongoing through the merit of the case, we agree with the ratio laid down there on. Appeal of the Assessee is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... against the returned income of Rs. 64,90,470/-. Aggrieved by the assessment order, the Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 16/01/2019, partly allowed the Appeal of the Assessee, wherein upheld the 100% disallowance of amounting to Rs. 25,42,175/- made u/s 37(1) of the Act being the commission paid to the parties. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred present Appeal on the grounds mentioned above. 4. The Ld. Counsel for the Assessee vehemently submitted that the Lower Authorities have not given any attention to the documents/evidence produced by the Assessee. The decisions have been taken in a haste manner, wherein the Assessee could not produce any parties to whom the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h they have earned commission. Further in Assessee's own case for Assessment Year 2011-12, the Co-ordinate bench of the Tribunal has deleted the addition in ITA No. 5197/Del/2017 in following manners:- "5. I have heard the rival contentions and perused the facts of the case. There is no dispute that the assessee has filed the names, addresses of the persons to whom the commissions have been paid. The assessee has submitted the Permanent Account Number, commission paid and TDS deducted and there is no dispute to the same. The assessee has produced the confirmations from all the parties for having received the commission. The assessee has produced few parties for examination by the AO which were examined. Most of the parties were served wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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