Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 583 - ITAT KOLKATADisallowance of commission paid - ingenuity - AO concluded that the assessee firm was not able to establish and prove that commission was paid to alleged individual commission agents for services rendered by them - rectification application - Held that:- The onus of services having rendered is on the assessee so as to justify the claim of commission expenditure. When this onus is not discharged, for this reason alone, the claim is not sustainable. We find that this tribunal had already disposed off the first miscellaneous application stating that no mistake apparent from record within the meaning of section 254(2) of the Act warranting any rectification was brought out by the assessee. The ld AR was not able to produce any evidence even at this stage to prove the factum of rendering of services by those commission agents. In any case, we find that the ld AR was not able to bring any mistake in the old order of this tribunal that requires to be rectified within the meaning of section 254(2) of the Act. Hence, we do not deem this as a fit case warranting any rectification to be made in terms of section 254(2) and accordingly have no hesitation in dismissing this miscellaneous application filed by the assessee. - Decided against assessee.
|