TMI Blog2021 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... discussion on the aspects of bonafides of commission payments on which heavy impetus has been placed by the CIT(A), we consider it expedient to restore the entire issue back to the file of the AO for de novo examination in accordance with law. It shall be open to the assessee to place all relevant evidences to justify the bonafides and genuineness of commission expenses in question as well as the reason for non-deduction of tax on such commission payments having regard to the provisions of Section 195 - Appeal of the assessee is allowed for statistical purposes. - I.T.A. No. 3182/Ahd/2014 - - - Dated:- 29-7-2020 - P.P. Bhatt, President And Pradip Kumar Kedia, Member (A) For the Appellant : Pritesh L. Shah, A.R. For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A). 5. The CIT(A) while adjudicating the appeal of the assessee inter alia observed that complete facts were not made known to either the AO or to him. It was observed that the assessee has not established the bonafides of the commission payments and has failed to prove the nature of services rendered by the foreign agents. It was thus concluded that the onus which lay upon the assessee to prove the propriety of commission expenses have not been discharged. The CIT(A) thus affirmed the action of the AO albeit on a different tangent. 6. Further aggrieved, the assessee preferred appeal before the Tribunal. 7. When the matter was called for hearing, learned counsel for the assessee inter alia referred to paper book No. 3 containing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of commission payments. In the absence of any discussion on the aspects of bonafides of commission payments on which heavy impetus has been placed by the CIT(A), we consider it expedient to restore the entire issue back to the file of the AO for de novo examination in accordance with law. It shall be open to the assessee to place all relevant evidences to justify the bonafides and genuineness of commission expenses in question as well as the reason for non-deduction of tax on such commission payments having regard to the provisions of Section 195 of the Act. Thus, without expressing any opinion on merits, the issue in controversy is remitted back to the file of the AO for fresh examination of all aspects concerning allowability of commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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