Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1623 - ITAT MUMBAIDisallowance of commission expenses - assessee argued that the assessee wanted to adduce the additional evidence in support of his claim, therefore, the assessee should be allowed to produce the evidence before the AO in the interest of justice - HELD THAT:- No doubt these documents were not produced before the AO as well as before the CIT(A). But these documents seems relevant to decide the matter of controversy and to achieve the target of justice, therefore, in view of the said circumstances we allowed the additional evidence and direct the AO to consider the claim of the assessee accordingly by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, the finding of the CIT(A) on this issue has been ordered to be set aside and issue is directed to be restored to the file of AO to decide the matter a fresh in view of the above said observations and in accordance with law.- Appeal filed by the assessee allowed for statistical purpose.
|