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2022 (11) TMI 1020 - AT - Income TaxDisallowance of Commission paid to 13 persons for a single land deal - Transaction between parent company and subsidiary company - AO has noted that despite various opportunities, assessee could not justify the payment of commission - as per CIT-A assessee company did not corroborate with supporting documentary evidences and justification of the commission paid to different persons on the sale of project - HELD THAT:- Assessee company did not appear despite sending notices through Speed Post which have been returned by the postal authorities with the remarks “Refused to receive the envelope”. We notice that when the appeal is filed before the Tribunal by the assessee company itself against the orders of the lower authorities, it is expected that the assessee company may put forth some documentary evidences in support of its contentions to decide the appeal as it is the duty of the assessee company to lead evidence in support of its claim and for the adjudicating authority to decide upon the sustainability of the claim on the basis of the evidence led by the parties before it. No material has been placed by assessee to controvert the findings of lower authorities. We find no reason to interfere with the order of CIT(A) and thus we dismiss the grounds of the assessee.
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