2025 (10) TMI 527

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....r the Revenue : Shri Aravindakshan, Sr. AR ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 23/10/2024 passed by the learned Addl / Joint Commissioner of Income Tax (Appeals)-3, Mumbai ("Ld. CIT(A)"), in the case of Santosh Reddysheetywar ("the assessee"), assessee preferred this appeal. 2. Brief facts of the case are that assessee is in the business of commission agency....

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.... of issue of notices on various occasions. Aggrieved, assessee is in appeal before the Tribunal. 4. Learned Authorized Representative ("learned AR") submitted before us that the assessee only acts as a commission agent to the sellers/agriculturists who bring their produce to the Agricultural Market Committee for sale and assessee is entitled to only a fixed percentage of commission on the goods....

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....o establish that he is only a commission agent. However, in the absence of any documentary evidence, the orders passed by the lower authorities are in accordance with law and need not be interfered with. 6. We have gone through the record in the light of the submissions made on either side. The only plea of assessee is that he is a commission agent, entitled only to a commission at a fixed perc....

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.... for the learned CIT(A) to deal with the matter on merits instead of dismissing the same in limine. In the instant case also, the learned CIT(A) could have adverted to the points for determination and decided the same by assigning cogent reasons. Impugned order is conspicuous for its absence. 8. Having regard to the facts and circumstances of the case, we are of the considered opinion that the ....