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2021 (3) TMI 1102 - AT - Income TaxMaintainability of appeal - Assessing officer himself had filed remand report dated 19.09.2018 before the CIT(A) regarding commission payment(s) - CIT DR vehemently contended during the course of hearing that the CIT(A)'s order has erred in law and on facts in granting relief to the assessee despite the fact that the Maharashtra State Electricity distribution company had deposed in department's favour that there was no involvement of any commission component in the entire bidding process - Whether CIT(A) is correct in allowing the appeal of assessee by completely ignoring the fact that a Government authority viz. the Chief Engineer, Maharashtra State Electricity Distribution Company has clearly spelled out the process of e-tender, design, specification of a public utility product and confirmed that no third party was involved in any of the services as mentioned in the relied upon agreement? - HELD THAT:- We find no merit in Revenue's foregoing argument. It has already come on record that the Assessing Officer has himself verified the impugned commission activity/payment in the remand report. Case law (2020) 426 ITR 119 (Kar) PCIT vs. DM Purnesh [2020 (9) TMI 731 - KARNATAKA HIGH COURT] and Smt. B. Jayalakshmi vs. ACIT [2018 (8) TMI 208 - MADRAS HIGH COURT] holds that the Revenue cannot be held to be an aggrieved party once the Assessing Officer himself finds assessee's explanation to be genuine. We thus hold in view of Assessing Officer's remand report that the Revenue's instant appeal deserves to be declined even on the ground of maintainability itself. Revenue's appeal is dismissed.
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