2021 (6) TMI 1057

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....ssed by this Tribunal in ITA No.104/PUN/2015 for the assessment year 2009-10 passed on 08.02.2019 stating that the grounds nos. 3 and 4 of appeal memo regarding disallowance of commission payment of Rs. 14,19,455/- remains un-adjudicated. 2. When the matter was called on, none appeared on behalf of the assess. 3. We heard the ld. Sr. DR and perused the material on record. On perusal of the impug....

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....he disallowance of commission paid to liaison representatives was made on the basis of evidences gathered during the course of survey conducted in the cases of the ass and the A.O. has given cogent reason for disallowing the same." 4. It is a settled position of law that non-disposal of the grounds of appeal raised by the appellant is a mistake apparent from the record, capable of being rectified....