PRADEEP KUMAR PANSARI,MANGLABAG vs. ACIT, CIRCLE-2(1), CUTTACK, CUTTACK
In the result, appeal of the assessee is allowed
ITA 65/CTK/2024[2012-13]Status: DisposedITAT Cuttack30 May 2024AY 2012-13
Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.65/Ctk/2024 (ननधाारण वषा / Assessment Year : 2012-2013) Pradeep Kumar Pansari, Vs Acit, Circle-2(1), Cuttack C/O Rajhans, Manglabag, Odisha Pan No. :Abbpp 3377 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 30/05/2024 घोषणा की तारीख/Date Of Pronouncement : 30/05/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl./Jcit(A)-1, Office Of The Cit(A), Delhi, Dated 07.01.2024, In Din & Order No.Itba/Apl/S/250/2023-24/1059445764 (1) For The Assessment Year 2012-2013. 2. In This Appeal, Though The Assessee Has Taken Five Grounds Of Appeal, However, The Only Issue Is Pertaining To The Addition Of Rs.9,19,045/- Made By Treating The Commission Claimed By The Assessee As Bogus. 3. Brief Facts Of The Case Are That The Assessee Is An Individual, Engaged In The Retail Business Of Readymade Garments, Textile Items, Leather Goods & Other Accessories Under The Name & Style M/S Rajhans. The Return Of Income Was Filed On 30.09.2012 Declaring Total Income Of Rs.21,22,416/- & The Assessment Was Completed U/S.143(3)
For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri Charan Dass, Sr. DR
Section 143(3)Section 263
bogus claim.
4. In first appeal, the ld. Addl./JCIT(A)-1, Delhi confirmed the disallowance so made, thus, the assessee is before us in appeal.
5. During the course of hearing, the ld. AR of the assessee stated that the commission was paid during the normal course of business and it was paid to the parties for soliciting purchases
