TaxTMI 
TaxTMI 
2025 (2) TMI 1857
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.... 3. The Ld. CIT(A) has erred in not considering the fact that the asses see has failed to establish that the expenditure has been incurred on commission for generation of revenue offered in the ITR. 4. The Ld. CIT(A) has erred in deleting the disallowance of custom duty when the assessee fails to substantiate the genuineness of the e-invoices as the e-invoices are not authenticated by the Customs authority. 5. The Ld. CIT(A) has erred in not considering the verification from the CBEC-Export Import Summary Data, which shows that there was no custom duty paid by the assessee during the A Y 2018-19 and 2017-18 and also there was no entry in the Form 26AS of the assessee. 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the Ld. CIT(A) may be set aside and that of the Assessing Officer restored." 3. The assessee is a firm engaged in the manufacture of Vanaspathi and edible oil which is sold on wholesale and retail basis. The assessee filed its return of income for the A.Y. 2018-19 on 31.10.2018 declaring a total income at Rs. 81,29,620/-. The case was selected for complete scrutiny under CASS....
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....lso submitted the Individual ledger accounts of parties, a table containing identification details, the nature of services rendered by the agents, TDS deducted and the outstanding as on 31.03.2018. The appellant has resubmitted the details during appellant proceedings. It is seen that the Ld. AO did not point out any discrepancies in the documents furnished by the appellant either through a cogent reasoning or through any independent inquiries thereof. The mere disallowance on the basis of non-furnishing of e-mail ids is unsustainable in view of the over whelming evidences submitted by the assessee to prove the genuineness of commission expenses. In view of the facts and circumstances highlighted above, the addition of Rs. 28,89,379/- made by the Ld. AO is directed to be deleted. The Ground of appeal No. 2 is Allowed. Ground No. 3:- The ground of appeal is directed against disallowance of Rs. 3,02,27,896/- by Ld. AO on account of custom duty paid by the assessee. During the course of assessment proceedings, the Ld. AO observed that the assessee has not imported any kind of oil rather it has made purchases of Palm Oil, Sunflower Oil and o....
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....ere was no entry in the Form 26AS of the assessee. In light of the above, the ld.DR prayed for setting aside the order of the ld.CIT(A) and confirm the additions made by the AO on account of Commission and customs duty paid. 7. Per contra, the ld.AR stated that in respect of commission paid by the assessee to the tune of Rs. 28,89,379/-, during the assessment proceedings the assessee had submitted the names, address and PAN of the commission agents along with the confirmation letters from the concerned parties. The assessee had also submitted individual ledger accounts of the parties, a table containing the identification of details, nature of services rendered by the agents, TDS made and the outstanding balance of each parties as on 31.03.2018 before the AO. Further, the ld.AR stated that as mentioned in the ld.CIT(A) order, the AO had not found any discrepancies in the documents furnished by the assessee either through cogent reasoning or any independent enquiries thereof. Mere non submission of Email ID of the parties cannot be the reason for disallowance of an expenditure by the assessing authority. Before us the ld.AR submitted the details of quantities sold through each co....
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....now the price or value of the product or items or any type of transaction that took place between him and the over-sea seller. 7. Lastly, the buyer in Chennai will deliver a copy of the bill of entry to the buyer in Delhi and the Delhi high sea sales can file the said bill of entry and other copies of import documents and high sea sales documents with his banks. 7.2 Further, the ld.AR submitted that the AO has disallowed the customs duty paid by the Assessee as per the information received based on the CBEC- Export Import summary data without considering all the corroborative evidences furnished by the assessee like E-invoices generated from the Govt. Portal, Indian Customs Electronic Data Interchange Gateway (ICEGATE) containing the details regarding ICEGATE reference ID, the bank details, transaction No., date and amount paid. The Assessee had also furnished the ledger account of the purchases made thereof to prove the genuineness of the expense. Further, the ld.AR stated that these evidences were furnished again before the ld.CIT(A) during the appellate proceedings and accordingly ld.CIT(A) allowed the claim of the assessee by deleting the disallowance made by the AO....