TaxTMI 
TaxTMI 
2010 (11) TMI 484
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....he case are that the assessee firm who is a dealer of GR pipes etc claimed that the commission of Rs.2,33,417/- has been paid to Silverline Communication, (proprietor : Shri Arindam Nath Das) on account of sales made to M/s. Soor Neogi Coomer and Co.(P) Ltd. The AO required the assessee to produce the commission receiver Shri Arindam Nath Das, who was produced by the assessee on 14.3.2008. The statement of the said person was recorded on oath in the presence of the AR of the assessee firm. The AO offered the AR of the assessee to cross examine him, the said opportunity, as per record was declined by the ld. AR. The answers of the alleged commission agent along with the questions put by the AO are found reproduced in para 1 of the assessment....
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....on is reproduced as under:- "Thus, it is clear from the above statement of the alleged commission agent that no job or service was provided by him to the assessee firm. The alleged payment was no way related with business activity of the assessee firm and was book entry only. The commission agent who was paid commission for sales to M/s. Soor Neogi Coomer (P) LTd did not know them neither knew their address. With this party assessee firm had transaction in earlier years and this party was not introduced by Shri Arindam Nath Das, the alleged commission receiver. He even did not know, what was a G.I. Pipe, which he was supposed to sales. Thus it is clear from the above that no service was rendered and there was no utility ....
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....o.2 is dismissed." Still aggrieved the assessee is in appeal before the Tribunal. 3. The ld. AR submitted that the commission agent had raised the bills which are attached in page 1 and 2 of the Paper book for rendering his services. It was his argument that if the commission agent was ignorant the occasion to raise the bill along with details as per paper book page 2 could not have been given. It was also his submission that the said person is assessed to tax. The TDS had been deducted by the assessee on the said payments. The payments it was stated are through account payee cheques. It was his contention that the transaction took place in 2006 and the statement was recorded in 2008. Apart from the fact of time lapse wh....
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....he CIT(A) on this issue is on record which has not been rebutted by the assessee by way any documentation and merely an oral assertion at this stage was strongly opposed to by him. 5. Having heard the rival submissions and perused the material available on record. On a careful consideration of the entire facts and circumstances I find myself unable to come any other finding than the finding arrived at by the CIT(A). It is seen that there is consistent finding on record that opportunity to cross examine was not availed of by the assessee is available on record. No rebuttal against the consistent finding is available on record apart from the oral argument advanced at the close of the arguments. No specific ground agitating this issu....