2018 (2) TMI 1579

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.... the assessee against the order of the CIT(A)-2, Bhubaneswar, dated 23.02.2017. 2. The sole grievance of the assessee in this appeal is that the CIT(A) erred in confirming the order of the AO disallowing discount & commission paid Rs. 15,40,933/- and non-disclosure of credit notes of Rs. 15,401/-. 3. At the time of hearing, the AR of the assessee has made no submission on the ground of non-d....

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....commission of Rs. 97,854/- by sales of Rs. 50,756,930/-, which was allowed to the assessee. He further submitted that in the assessment year 2012-2013, similarly the assessee had claimed deduction for discount and commission in the profit and loss account of Rs. 14,34,572/-, which was disallowed by the AO but allowed by the CIT(A) in I.T.Appeal No.0009/2016-17, vide order dated 07.06.2017 and file....

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....ent years. Therefore, he submitted that no disallowance under the head discount and commission of Rs. 15,40,933/- was sustainable. 6. Ld. DR, on the other hand, vehemently argued that the CIT(A) was fully justified in confirming the order of the AO as the assessee failed to submit evidence with regard to the payment of discount and commission to the customers. 7. I have heard rival submissio....

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....xpressed its inability to furnish the same. In these circumstances, the CIT(A) confirmed the disallowance made by the AO. 8. Before me, ld. AR of the assessee filed copy of profit and loss account of the preceding assessment year 2012-2013 and pointed out that similar discount and commission claimed at Rs. 14,34,572/- was allowed in the assessment of that year. I find that in the immediately pr....