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2017 (12) TMI 1345 - AT - Income TaxDisallowance of commission expenses - Held that:- We find that the assessee has filed detailed submission alongwith evidences for justification of the commission expenses, and thus, Ld. CIT(A) was not justified in not considering all those evidences. Addition has been sustained without providing sufficient opportunity to the assessee and without considering submission of the assessee as well as without following the procedure under Rule 46A of Income-tax Rules, hence we feel it appropriate to restore the issue to the file of the learned CIT(A) for deciding afresh after considering the evidences filed by the assessee and after carrying out necessary enquiries required in the matter. Both the parties shall be afforded adequate opportunity of being heard. Accordingly, the ground of the appeal is allowed for statistical purposes. Disallowance on account of Diwali expenses - Held that:- CIT(A) has not given any reasons for upholding the finding of the Assessing Officer and not considered the submission of the assessee. As the order of the learned CIT(A) on the issue in dispute is non-reasoned, we feel it appropriate to restore the issue-in-dispute to the file of the learned CIT(A) for passing a speaking and reasoned order after considering the submission of the assessee.Accordingly, the Ground No. 2 of the appeal is allowed for statistical purposes.
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