TMI Blog2022 (3) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... al of statement of facts filed along with form No. 35, we note that the assessee pleaded before the CIT(A) that all the payments on account of commission were made through account payee cheques and also pleaded that the assessee is ready to produce such evidence whenever opportunity comes for the same. Therefore, it is clear that the assessee is ready to produce evidence in support of the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ethra Ravi, JM For the Appellant : None For the Respondent : Shri M.G. Jasnani ORDER PER S.S. VISWANETHRA RAVI, J.M. : This appeal by the assessee against the order dated 23-04-2018 passed by the CIT(A)-6, Pune for A.Y. 2012-13. 2. We find no representation on behalf of the assessee nor filed any application seeking any adjournment. The assessee was absent, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has shown expenditure on account of commission paid to various agents to the extent of ₹ 19,90,000/-. The A.O asked the assessee to justify the said expenditure with support of documentary evidence. We note that the assessee could not produce any concrete evidence against the said payment vide para 3.4 as noted by the A.O in his order. In the absence of relevant evidence, the A.O adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce such evidence whenever opportunity comes for the same. Therefore, it is clear that the assessee is ready to produce evidence in support of the contention regarding payment of commission and there was no opportunity for him in the first appellate proceedings. Admittedly, the CIT(A) did not dispose of the appeal on merits, but however, he disposed of the case as discussed above, ex parte of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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