TMI Blog2021 (7) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... oved accounting standards and provisions of the Income Tax Act. - Appeal of the assessee is allowed for statistical purposes. - ITA No. 7649/Del/2019 - - - Dated:- 29-6-2021 - Suchitra Kamble, Member (J) And Dr. B.R.R. Kumar, Member (A) For the Appellant : Nupur Mangla, CA For the Respondents : R.K. Gupta, Sr. DR ORDER Dr. B.R.R. Kumar, Member (A) The present appeal has been filed by the assessee against the order of the Ld. CIT(A)-12, New Delhi dated 27.06.2019. 2. Following grounds have been raised by the assessee: 1. That on the basis of facts and the law governing the case, the Ld. Assessing Officer is not justified in disallowing the expenses related to commission and shipping charges. 3. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The AO has written to the relevant e-commerce operators and asked them to confirm the nature and value of their transactions with the assessee. The replies of the operators are enumerated as below: a) Snapdeal (M/s. Jasper Infotech Pvt. Ltd.) In response, the operator has only mentioned the nature of the business i.e. online platform provided to buyers and sellers. However, no details regarding the nature of transactions and details of the fees charged have been provided. The ledger account of the assessee as per their books has been provided which contains details of all debits and credits including reversals. The ledger does not provide details of the net amount charged from the assessee on various counts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This amount is less than the amount mentioned by M/s. Flipkart in its submission to the Ld. AO. Accordingly, there is no basis for any addition. c) Amazon Seller Services Pvt. Ltd. In response, the operator has submitted that it is unable to collate information based on the PAN provided by the Ld. AO. The operator has requested the AO to verify/confirm the PAN. However, no such confirmation has been provided by the AO. Instead, he has mentioned in the assessment order that the balance as per party account is NIL, which is factually incorrect. The assessee has claimed the expenses as per the invoices issued by the operator and there is no basis for any addition. 7. Copies of all invoices were provided to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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