TMI Blog2018 (8) TMI 1880X X X X Extracts X X X X X X X X Extracts X X X X ..... signed have been mentioned in the vouchers. In the absence of any details it appears to be ad-hoc addition. Further nature of business of the assessee i.e. electric contractor shows that assessee has employer labour from unorganised sector and generally cash payments are made to the labour for completion of the work, therefore, reasons given by the Assessing Officer are not satisfactory to make ad-hoc disallowance. Addition on account of commission expenses - CIT (A) empowerment to enhance an income - HELD THAT:- did not made disallowance out of commission expenses. The Ld. CIT (Appeals) has taken up the issue of commission expenses suo-moto in the appellate proceedings, therefore, the issue of commission did not arises out of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oject under taken alongwith sites. The assessee filed the details in respect of sub contractor / wages expenses for few sites for verifications. The Assessing Officer noted that these wages muster shows that all these vouchers are self generated and payments are made in cash. The vouchers also have discrepancies like non availability of names, address, signature and nature of work etc. The expenses were, therefore, not verifiable. The Assessing Officer accordingly made disallowance of ₹ 1,50,000/- to cover up the possibility of leakages of the revenue. The Ld. CIT (A) confirmed the addition. 5. After considering the rival submissions, we are of the view that the addition is wholly unjustified. The Assessing Officer noted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther made addition of ₹ 22,944/- under the head income from house property. No other addition has been made by the Assessing Officer. The Assessing officer accepted final results of the assessee because the GP and NP were better as compared to the earlier years. 7. The Ld. CIT (Appeals) at the appellate stage asked the assessee to file details of commission expenses. The assessee filed complete details of the commission expenses which are noted for the appellate order. The Ld. CIT (A) noted that the perusal of the commission account showed that the purpose for which commission expenses has been paid and the genuineness of the commission payment was not apparent specially when the assessee is a contractor. The Ld. CIT (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has also submitted that similar issue have been considered and decided by ITAT Delhi Bench in the case Bikram Singh Vs. DCIT reported in 82 taxmann.com 230 in which above judgments have been considered and the Tribunal in para 11 held as under :- We have perused all the records and heard both the counsels, it is pertinent to know that Assessing Officer has not dealt the reply and the enclosures/ documents given on the date of assessment order i.e. 19/11/2011, the same was not testified before the CIT(A). The CIT(A) should have taken cognizance of all those records and the letters. This shows that the CIT (A) has totally ignored this letter along with the enclosures/ documents and passed the order accordingly which is not tenable under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) held that CIT (A) was not empower to enhance an income on an issue which was not the subject matter of the assessment. The ratio laid down in the judgment of full Bench of Delhi High Court in the case of Sardari Lal Co. (supra) is also relevant in assessee s case that the CIT(A) cannot touch upon an issue which does not arise from the order of the assessment and was outside the scope of the order of the assessment. The order of the CIT (A) does not sustain. 9. The Ld. Counsel for the assessee further submitted that the assessee filed details of commission paid on which TDS was also deducted and TDS certificate have been issued. Therefore, the addition is unjustified. 10. On the other hand DR heavily relied on the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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