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2023 (5) TMI 831 - ITAT BANGALOREDisallowance being commission paid - allowable business expenditure or not? - CIT(A) dismissed the appeal of the assessee primarily holding that the communication sent from the office of the first appellate authority for furnishing the written submission were not complied by the assessee and the assessee has not provided any evidence to substantiate his grounds of appeal before him - HELD THAT:- The assessee had made enquiries and ascertained that majority of the parties had moved their residences and present residing in places other than the addresses as provided to the A.O. during the assessment year 2016-2017, along with the details of the bank statements, TDS details etc. The assessee had filed confirmations from all the recipients of the commission payment with new addresses and the same are placed on record. The assessee has also made TDS deduction with respect to the commission payment made by him. The bank statements are also provided. Since the first appellate authority’s order is an ex parte order, in the interest of justice and equity, we are of the view that one more opportunity ought to be provided to the assessee to prove that commission payments as genuine payment and necessary expenditure for the purpose of his business. Decided in favour of assessee for statistical purposes.
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