TMI Blog2020 (1) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has already paid a sum of ₹ 75 lakhs. The issue with regard to the claim for deduction of Agency Commission has to be decided only by the Tribunal. Pending disposal, what has to be seen is whether prima facie case has been made out by the appellant or not. In the view of the Tribunal, prima facie case is not made out. However, taking into consideration of the previous history and the fact that the appellant has already paid a sum of ₹ 75 lakhs, this Court is of the opinion that the interest of justice would be subserved by directing the appellant to pay a further sum of ₹ 25 lakhs. Hence, the appellant is hereby directed to pay a sum of ₹ 25 Lakhs within a period of four weeks from the date of receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant would submit that the appellant had already paid ₹ 75 lakhs whereas their claim is only for ₹ 1,09,75,510/-. Moreover, even in the previous financial years also, the assessee got relief from the Tribunal, even though the Dispute Resolution Panel upheld the order of assessment officer disallowing the deduction of Agency Commission. Therefore, the order passed by the Tribunal dismissing the stay petition is unexplained and erroneous. He would further point out that about 75% of the original demand has already been paid and therefore, Prima facie case is made out and thus, he seeks allowing of the appeal and stay of the assessment order. 4. However, Mr.Karthick Ranganathan, learned Senior Standing Counsel for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded, even as per the appellant is ₹ 1,98,90,582/- in the narration of facts at Paragraph No.11. He has already paid a sum of ₹ 75 lakhs. The issue with regard to the claim for deduction of Agency Commission has to be decided only by the Tribunal. Pending disposal, what has to be seen is whether prima facie case has been made out by the appellant or not. In the view of the Tribunal, prima facie case is not made out. However, taking into consideration of the previous history and the fact that the appellant has already paid a sum of ₹ 75 lakhs, this Court is of the opinion that the interest of justice would be subserved by directing the appellant to pay a further sum of ₹ 25 lakhs. 9. Hence, the appellant is hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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