2021 (5) TMI 479

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....evenue has taken following grounds of appeal: 1. Whether the Ld. CIT(A) had erred in treating the Overseas Commission expenses as a genuine business expense without properly appreciating the facts of the case and material on record. 2. Whether the Ld. CIT(A) had decided the issue of non-genuineness of overseas commission expense in violation of Rule 46A(3) of IT Rules 1962 by admitting the additional evidences? 2. Brief facts of the case are that the assesee debited an amount of Rs. 3,94,14,339/- against overseas commission expenses. The assesse filed all the details of such commission. Thereafter Ld. A.O. asked assesse to furnish details of such commission paid and whether provisions as envisaged u/s 195 of the Act but....

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....t the said order of the Ld. A.O., assesse preferred first statutory appeal before the Ld. CIT(A) and reiterated before the ld. CIT(A) that assesse is not liable to deduct TDS and filed following additional evidence before the ld. CIT(A). a) Break-up of Direct Expenses giving amount of domestic and overseas commission vide letter dated 08/01/2013. (b) Chart giving name and address of overseas commission agents vide letter dated 16/01/2013 giving following particulars: (i) Overseas Agent Name (ii) Amount of Commission paid (iii) Address of the Overseas Agent (iv) Name and Address of the Buyer party (v) Name of Buyer country (c) Declaration/Confirmation of the overseas age....

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....of the witness as a matter of fact is in furtherance of any enquiry contemplated by Section 250(4) of the Act is contained in sub Rule 4 of Rule 46-A of the Rules and it can be exercised to enable the appellate authority to dispose of the appeal or for any other substantial cause necessary for the adjudication of the controversy involved in appeal. The power of the appellate authority is like a inherent power which can be exercised suo-motu without any application from any of the contesting party. And in order to follow the principles of natural justice or fair play, Appellate Authority can ask for the any detail which are relevant for the disposal of the an appeal. 13. So far commission agent to overseas commission is concerned as per H....