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2020 (5) TMI 397 - ITAT PUNEDisallowance of commission expenses u/s.37 - AO observed that these payments of commission is not justifiable and it is nothing but inflation of expenses by the assessee company in order to reduce its tax liability - Non speaking order by CIT-A - HELD THAT:- AO has brought out a case of tax evasion by the assessee company and when we peruse the order of the Ld. CIT(Appeals), he has not passed a speaking order. He has summarily disposed of the appeal of the assessee with a cryptic order which is devoid of any reasons on facts. CIT(Appeals) also did not deal with each and every factual aspect as brought out by the AO in his order. That even after having power co-terminus with that of the Assessing Officer, the Ld. CIT(Appeals) has not conducted any verification or enquiry as to the modus of operation of the assessee company and whether the finding brought on record by the Assessing Officer is correct or not, nothing has been specifically dealt with in his order. CIT(Appeals) has also mentioned in his order that “Since each assessment year is separate in itself, facts needs to be verified.” Set aside the order of the Ld. CIT(Appeals) and remand the matter back to his file for passing a speaking order - Appeal of the assessee is allowed for statistical purposes.
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