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TMI Blog2022 (8) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... A, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the of the CIT(A) - 34, New Delhi dated 28.02.2017 pertaining to 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition on account of commission which was never received by the assessee and further erred in not considering the underlying facts in revers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer found that the assessee has shown only Rs. 20,12,260/- as total commission and, therefore, issued show cause notice to the assessee to show cause as to why difference of commission amounting to Rs. 28,43,801/- should not be added back to the income of the assessee. 6. In her reply, the assessee stated that during the year under consideration, the person who was responsible to deposit TD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. CIT(A) but without any success. 10. Before us, the ld. counsel for the assessee reiterated what has been stated before the lower authorities and drew our attention to the financial statement of M/s Laxmi Remote India Pvt Ltd, the payer company and pointed out that total commission paid by the company was Rs. 11,08,708/- and vehemently stated that if the company has paid a total commission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted fact is that as per Form 26AS, the assessee has been shown as recipient of commission amounting to Rs. 48,56,061/- It is also an undisputed fact that the assessee has shown only Rs. 20,12,260/-. It is also true that the assessee has taken full credit of TDS deducted by the payer on the commission shown in Form 26AS. 14. Though the financial statement of the payer company shows that the compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and if satisfied with the claim of the assessee, then the Assessing Officer is directed to make addition of Rs. 4,85,606/- being TDS amount on which credit has been taken by the assessee in her return of income. 18. With these directions, we restore the matter to the file of the Assessing Officer to be decided after affording reasonable and adequate opportunity of being heard to the assessee. 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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