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TMI Blog2016 (11) TMI 1623X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 23.12.2011passed by the Commissioner of Income Tax (Appeals)6, Mumbai [hereinafter referred to as the "CIT(A)"] relevant to the A.Y.2008-09. 2. The assessee has raised the following grounds:- "1. On the facts, in circumstances of the case and in law, the learned Commissioner of Income Tax - Appeals erred in confirming disallowance of commission expenses amounting to Rs. 1,47,45,000/- mad b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and support of pumping and fluid-handling system. The assessee has shown expenditure of Rs. 1,47,45,000/- under the head of commission. On asking, the assessee furnished the details of commission to the agents interconnected with the National Thermal Power Corporation, Bharat Heavy Electricals, National Fertilizers, Powertech Corporation, Bharat Heavy Electricals, National Fertilizers, Powertech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the evidence before the Assessing Officer in the interest of justice. However the Ld representative of the Department supported the order passed by the CIT(A) in question. The issue raised by the assessee with regard to the allowance of claim of commission expences has been declined by the Assessing Officer and confirmed by the CIT(A). The assessee failed to produce the evidence before the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve the target of justice, therefore, in view of the said circumstances we allowed the additional evidence and direct the Assessing Officer to consider the claim of the assessee accordingly by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, the finding of the CIT(A) on this issue has been ordered to be set aside and issue is directed to be restored to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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