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2021 (2) TMI 940 - ITAT BANGALOREDisallowance of commission expenses paid to other referral agents - non admission of additional evidence of assessee - assessee is an individual engaged in the business of a direct selling agent (DSA) for various Financial Institutions / Banks in the name and style of SSBS Financial Corp who gets various loans processed for his customers and earns commission from concerned financial institutions / banks -- HELD THAT:- CIT(A) has rejected the additional documents filed by the assessee on the ground that a formal petition was not filed. Following the Board Circular, the CIT(A) should have given an opportunity to the assessee to file the formal petition. The Hon’ble Supreme court in the case of Sambhaji and Others v. Gangabai and Others [2008 (11) TMI 393 - SUPREME COURT] has held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resistance. A procedural law should not ordinarily be construed as mandatory; the procedural law is always subservient to and is in aid to justice. The Hon’ble High Court of Punjab and Haryana in the case of Principal CIT v. Daljit Singh Sra [2017 (3) TMI 1258 - PUNJAB AND HARYANA HIGH COURT] has held that although the assessee did not co-operate with the Assessing Officer in completion of assessment proceedings but for delivery of justice, the real income of assessee has to be assessed and that too after hearing the assessee. The Court upheld the decision of Tribunal in directing the lower authorities to admit additional evidence and decide the case afresh after affording reasonable opportunity of being heard to the assessee. Additional evidences now sought to be admitted goes to the root of the issue raised in this appeal. Therefore, for a proper adjudication of the case and for substantial cause, admit the above additional evidence and the same is taken on record in light of aforesaid judicial pronouncement. Since I have admitted the additional evidence, the matter needs to be restored to the Assessing Officer de novo consideration. The A.O. shall take into consideration the additional evidences now admitted by the Tribunal. Appeal filed by the assessee is allowed for statistical purposes.
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