TMI Blog2017 (9) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is set aside and the matter is restored to the file of the Assessing Officer. I order accordingly and direct him to decide this issue afresh as per law, after allowing a reasonable opportunity of being heard to the assessee. Penalty u/s 271(1)(c) on account of commission - Held that:- Since the issue in quantum has been restored to the Assessing Officer for fresh adjudication, the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 2012-13. Since both the appeals are based on common facts, I am proceeding to dispose them off by this consolidated order for the sake of convenience. 2. The only issue raised in the quantum appeal is against the confirmation of addition of ₹ 22,49,000/-, being the deduction for commission by the assessee. The assessee claimed to have paid commission of ₹ 22.49 lac to variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to the assessee to bring on record the necessary evidence. It was, therefore, requested that the matter may be sent back to the Assessing Officer instead of the ld. CIT(A) for appreciation of the relevant evidence. 4. In the given facts and circumstances of the case, I am satisfied that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Sanjay Gupta vs. CIT (2014) 366 ITR 18 (Del) has also held that where the quantum has been remanded to the AO, the question of penalty on account of the said amount being treated as undisclosed income, should also be remanded to the AO. I, therefore, set aside the impugned order and remit the matter to the file of the AO for determining the question of imposition or otherwise of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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