MAGOXY INFRA P.LTD,MUMBAI vs. DCIT CIR 10(2)(2), MUMBAI

The present appeal has been preferred by the assessee against the order dated 24.01.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2013-14.

The only issue raised by the assessee in this appeal is against the confirmation of disallowance of commission expenses of Rs.8,30,000/- as made by the AO qua unsubstantiated payment.

At the outset, the Ld. A.R. submitted before the Bench that the Ld. CIT(A) has decided the issue without considering

The Ld. D.R., on the other hand, relied on the order of Ld. CIT(A).

After hearing both the parties and perusing the relevant material placed before us and also the perusal of the impugned order, we find that the Ld. CIT(A) has just relied on the preceding year order of the Ld. CIT(A) where the assessee has not challenged the order of Ld. CIT(A) on similar issue. On the same analogy, the Ld. CIT(A) dismissed the appeal of the assessee in the current year also without taking into account the evidences which were filed by the assessee in support of its claim. Under these circumstances, we are of the view that the issue at hand needs to be decided denovo after appreciation and examination of the evidences which the assessee has filed before the first appellate authority. Accordingly, we restore the issue back to the file of the AO with the direction to decide the same after taking into account

Accordingly, appeal of the assessee is allowed for statistical purposes.