2013 (5) TMI 410

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....Adv For the Respondent : Mr. J. P. Khaitan, Sr. Adv with Mr. R. L. Mitra with Ms. Priyanka Dhar, Adv JUDGEMENT:- There is delay of 90 days. Mr. Khaitan, learned senior advocate appearing for the assessee-respondent, very fairly submitted that he does not stand in the way of prayer for condonation of delay. Accordingly, the prayer for condonation of delay is allowed with the caution to ....

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....der of the Assessing Officer, the assessee preferred an appeal before the CIT(A), who in his order allowing the appeal, held as follows:    "It is observed that the commission on export activity had been fully disclosed in all correspondences and activities in relation to export, the commission was paid through banking channel of RBI approval and it was paid pursuant to an agreement a....

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.... the order of the CIT(A), the Revenue preferred an appeal before the Tribunal. The Tribunal dismissed the appeal holding, inter alia, as follows:    "The assessee has made payment for commission and has been rendered services in consideration of the same. As a matter of fact, it is not even revenue's case that no services have been rendered at all. The fact that services have been ren....