2022 (4) TMI 443

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.... following grounds of appeal: "1. That on the facts and in the Circumstances of the case, the Ld. Commissioner of Income-tax (Appeals) [hereinafter referred to as Ld. CIT(Appeals)] was not justified and erred in law in confirming the disallowance of commission paid to the HUF's amounting to Rs. 11,79,995/-. 2. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) erred in not considering the fact that both the HUF's had duly replied to the Notice u/s 133(6) and submitted all relevant documents in support of the appellant claims. 3. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) was not justified and erred in ignoring the fact that the commission was paid wholly and exclusi....

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....agement of Sales requires expert skill to identify of our commitment. The management of sales requires expert skill to identify and determine the product in our range that actually fits the suitability for the end application of the user With regard to the specific query concerning the accounts of (i) Aashish Kumar, (ii) Aashish Kumar, HUF and Chaitali Tibrewal we would like to state and submit that all the three accounts belong to Sri Aashish Kumar and he has only managed his commission receipts in a manner that minimizes his tax burden and we believe he is entitled to it. He together with Abhishek Rejgaria manages the entire sales of the company including office management, administration, Aashish Kumar is also an attorney of the compa....

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.... not prove the rendering of any service by the aforesaid HUF entities. The ld. CIT(A), therefore, dismissed the appeal of the assessee observing as under: "I have considered the grounds of appeal, statement of facts and submission of the authorized representative of the appellate company as well as the order of the assessing officer framed in the light of the materials available on record before the assessing officer during the assessment proceedings. In find that the AO has disallowed the expenses in absence of evidences for providing the proof of service by the HUF. The AR during the appellate proceeding admitted that the payment was made on the basis of direction of Individual (Karta) who asked for the same. I further find that i....