2017 (6) TMI 583

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....ong Yaden, Addl. CIT, Sr. DR ORDER Per Shri M. Balaganesh, AM By Virtue of this Miscellaneous Application, the assessee is seeking to recall the order passed by this tribunal in ITA No. 1233/Kol/2010 for Asst Year 2006-07 dated 12.10.2012 in as much as this tribunal had confirmed the disallowance of commission paid by the assessee to the tune of Rs. 23,13,678/- . The assessee had also pre....

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....rred miscellaneous application for the second time before us for the said issue. We find that the ld AO in para 5.2 of his order had stated that those importers / exporters have informed that they have dealt with the assessee in earlier year also and this was not the first year of their dealing with the assessee. Admittedly, the commission was paid by the assessee for introduction of client. Accor....

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....cal finding of this tribunal in the original round of appeal is on the same lines. The relevant operative portion of the order of this tribunal dated 12.10.2012 is reproduced hereunder:- 10. Learned counsel was specifically asked whether he is in a position to produce, or has produced at any stage, evidences for services having been rendered by the persons, who have been paid the commissi....

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....ission expenditure. When this onus is not discharged, for this reason alone, the claim is not sustainable. We find that this tribunal had already disposed off the first miscellaneous application vide MA No. 05/Kol/2013 dated 2.8.2013 stating that no mistake apparent from record within the meaning of section 254(2) of the Act warranting any rectification was brought out by the assessee. The ld AR w....