2018 (8) TMI 812

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.... ORDER Per: Archana Wadhwa After rejecting the request for adjournment made by learned Advocate Shri Shambu chopra as his Vakalatnama is not on record and the appeal stands filed by the earlier advocate, whose No Objection certificate has not been produced, I proceed to decide the appeal itself. 2. Heard learned AR and have gone through the impugned order. 3. As per facts on record, appellant....

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....y of identical amount under Section 78 of the Finance Act 1984. In addition penalty of Rs. 10,000/- was also imposed under Section 77. The said order of Original Adjudicating Authority was upheld by Commissioner (Appeals) and hence the present appeal. 5. On going through the impugned order I find that the appellants had taken a categorical stand before the authorities below that their books of ac....

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....eal relates to the verification of the facts as to whether the commission which has accrued in one particular month was actually received by the assessee in a subsequent month/year/period. It might be that the payment which has been received by the appellant in one particular period was on account of the services belonging to the previous financial year. In such a scenario, the appellant's stand h....