2019 (2) TMI 538

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..../-? B. Whether the Tribunal is right in law in deciding the issue of disallowance of brokerage paid without appreciating that the CIT(A) has not decided the same? C. Whether in the facts and the circumstances of the case and in law, the order of the Tribunal is suffers from severe infirmities in as much as the evidence relied upon by respondent No. 1 has not been given to the appellant nor was the same seen by the Tribunal before upholding the disallowance on the basis of the figure mentioned in the Remand Report?" 2. The assessee had filed return of income for the assessment year 2009-10. The Assessing Officer passed scrutiny assessment order in which besides other, he made two additions. One was of a sum of Rs. 89.19 lacs (rounde....

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....f brokerage." 3. Thus, the assessee through a conscious decision which was conveyed to the CIT(A) in writing, withdrew the dispute with respect to the addition of Rs. 89.19 lacs made by the Assessing Officer disallowing the brokerage charges. 4. The CIT(A) thereupon passed the appellate order in which he granted full relief to the assessee towards addition of Rs. 12.01 crore on account of purchases. However, with respect to addition of Rs. 89.19 lacs, he dismissed the ground in view of the assessee's withdrawal of the same. The observations of the CIT(A) in such appellate order may be noted which are as under:-   "10. Decision: 10.1 I have duly considered the above submission of the appellant and in so far as addition o....

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....endance and hence, the CIT(A) ought to have held the Assessing Officer failed in his duty and as such, the additions ought to have been deleted.   3. On the facts and in the circumstances of the case and in law, the CIT(A) ought to have deleted the addition in respect of the 43 parties where the appellant had filed the confirmations. 4. The appellant submits that the claim of brokerage is genuine and the same be allowed in full." 6. The Tribunal by the impugned judgment disposed of the appeal observing that after inquiry pursuant to the directions of CIT(A), the Assessing Officer had submitted a remand report observing that the prescribed demand to the tune of Rs. 61.71 lacs was not genuine. During the process of drawing reman....