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TMI Blog2022 (10) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Dr.Mahesh Akhade ORDER PER VIKAS AWASTHY, JM: These two appeals by the assessee are directed against the order of Commissioner of Income Tax(Appeals)-47, Mumbai [in short 'the CIT(A)'] dated 11/01/2021, common for the assessment years 2008-09 and 2009-10. 2. Shri Himanshu Gandhi appearing on behalf of the assessee submitted at the outset that the solitary issue in the present appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n confirmed by the Tribunal, protective addition in the hands of assessee be deleted. 3. Per contra, Dr.Mahesh Akhade representing the Department vehemently defended the impugned order, common for the assessment years 2008-09 and 2009-10. The ld.Departmental Representative submitted that though Tribunal has upheld the addition on account of commission in the hands of Bhanwarlal Jain Group but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commodation entries. The addition has been made in the hands of assessee on protective basis, whereas, substantive addition has been made in the case of Bhanwarlal Jain Group. The Tribunal has confirmed the addition on account of commission on providing accommodation entries in the case of Bhanwarlal Jain Group. The rate of commission confirmed by the Tribunal in the case of Bhanwarlal Jain Group ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order clearly shows that the intention of the Revenue is to keep the issue alive, although on merits the additions in the hands of assessee does not survive. Thus, in view of the facts mentioned above, we find merit in the appeal of assessee for the respective assessment years, hence, the same are allowed. 5. In the result, impugned order is set-aside and appeal by the assessee for asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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