TaxTMI 
TaxTMI 
2020 (2) TMI 43
X X X X Extracts X X X X
X X X X Extracts X X X X
....i R.K. Majhi, Authorized Representative for the Respondent ORDER JUSTICE DILIP GUPTA This Appeal is directed against the order dated 17 December, 2012 by which the Appeal filed by the Appellant to assail the order dated 30 March, 2012 passed by the Additional Commissioner was dismissed. 2. The hearing of the Appeal has been repeatedly adjourned on requests made by the learned Counsel for the A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al would be listed for hearing on 21 January, 2020. 4. The office has pointed out that a communication dated 1 January, 2020 was sent to the Appellant as also learned Counsel for the Appellant by registered post with acknowledgment due. The track consignment report mentions that the envelope was served upon the Appellant on 6 January, 2020 and upon the learned Counsel for the Appellant on 4 Janu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....transpires that the Appellant is providing services of advertising agency. It is acting as an agent of print media and collects the matter to be published in news paper. The print media pays commission to the Appellant at an agreed rate. It was alleged by the Department that during the course of audit of the accounts of the Appellant, a comparison of the balance sheet for the years 2004-05 to 2008....
X X X X Extracts X X X X
X X X X Extracts X X X X
....items noticed by the Appellate Authority are as follows:- a. Rate difference passed to print media b. Agency billing c. Commission/discount passed to the customers. 11. In regard to the rate difference passed to the print media, the Commissioner (Appeals) found that though the Appellant had contended that the rate of communication varies and, therefore, this difference was liable to be dedu....