TaxTMI 
TaxTMI 
2018 (8) TMI 1548
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.... 143(3) of the Income Tax Act, 1961 (in short "the Act") dated 16. 03. 2015 for the Assessment Year 2010-11. 2. The only issue to be decided in this appeal is as to whether the ld. CIT(A) was justified in deleting the disallowance made in the sum of Rs. 1, 21, 52, 000/- towards commission expenditure, in the facts and circumstances of the case. 3. The brief facts of the issue are that the assessee is a private limited company engaged in the business of manufacturing of mining equipment/chemicals and had filed its return of income for assessment year 2012-13 on 29. 09. 2012 declaring total income o Rs. 1, 29, 17, 339/-. In the course of the assessment proceedings, the assessee filed the details of commission expenditure together with t....
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.... Snehsil Marketing Pvt. Ltd. 15, 50, 000/- Silverpoint Infratech Pvt. Ltd. 3, 72, 0000/- Kalol Kumar Mukherjee 31, 58, 121/- Total 1, 53, 10, 121/- Out of the above, the commission paid to Mr. Kalol Kumar Mukherjee in the sum of Rs. 31, 58, 121/-was allowed by the ld. AO in the assessment. The assessee pleaded that the summons issued by the ld. AO u/s 131 of the Act to the remaining three parties were duly served on them. This clearly proves that the existence of those parties are proved beyond doubt. The payments of commission were made by the assessee to those parties for procurement of orders from different locations of the Eastern Coal Fields Ltd and for collecting the payments from such locations. It was submit....
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....re. In this regard, he stated that a detailed reply dated 11. 02. 2015 was filed before the ld. AO in Tapal in support of which acknowledgement given by the ASK Information Centre of the Income-tax Department was placed on record. It was also pleaded that all these parties are regular parties of the assessee and the assessee has been paying the commission in the earlier years which were allowed as deduction by the ld. AO. All these commission payments were made in the regular trade and normal course of business and warranted by commercial expediency. 5. The ld. CIT(A) appreciated the aforesaid facts and contentions of the assessee and deleted the disallowance of Rs. 1, 21, 52, 000/- towards commission. Aggrieved the revenue is in appeal ....
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....he ld. DR has already been addressed hereinabove inasmuch as the assessee had duly filed the complete reply vide his letter dated 11. 02. 2015 before the ld. AO. We also find that the ld. AO indirectly acknowledges furnishing of these details in his assessment order in page 2 by mentioning that 'from the documents submitted by the assessee'. This itself goes to prove that the assessee had indeed filed relevant documents before the ld. AO. There is no dispute about rendering of services by the concerned commission agents to the assessee by way of procuring orders from the customers and securing the payments from them. There is no dispute that the commission bills are raised by these agents periodically and that the payments are made to them ....