I . T. . N o. 1 8 4 / KO L . / 2 0 1 4 Assessment year: 2009-2010 Page 1 of 3 IN INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member I.T .A. No. 184/KOL/ 2014 Assessment Year: 2009-2010 Sri Parag Chandrak ant Boghani,............. .......................Appellant C/o. D.J. Shah & Co., Kalyan Bhawan, 2, Elgin Road, Kolkata-700 020 [PAN: ADQPB 1742 D] -Vs.- Income Tax Officer,...........................................................Respondent Ward-35(1 ), Kolkata, Aayakar Bhawan, Po orva, 110, Shanti Palli, E. M. By-Pass, Kolkata-700 107 Appearances by: Shri Miraj D. Shah , A.R., fo r assessee Shri Vijayendra Kumar, JCIT, D.R., for Department Date of concluding th e hearing : Au gust 31, 2016 Date of pronouncing order : October 04, 2016 O R D E R This appeal filed by assessee is directed against order of ld. Commissioner of Income Tax (Appeals)-XX, Kolkata dated 06.11.2013 and solitary issue involved therein relates to disallowance of Rs.8,00,000/- made by Assessing Officer and confirmed by ld. CIT(Appeals) on account of commission. 2. assessee in thepresent case is individual, who is engaged in business of wholesale trading of crockery, PVC Flakes, etc. under name and style of his proprietary concern M/s. Parag Enterprises. return of income for year under consideration was filed by him on 24.09.2009 declaring total income of Rs.8,03,418/-. In Profit & Loss I . T. . N o. 1 8 4 / KO L . / 2 0 1 4 Assessment year: 2009-2010 Page 2 of 3 Account filed along with said return, sum of Rs.8,00,000/- was debited by assessee on account of commission paid to M/s. Escort Enclave Pvt. Limited. In order to verify said payment, notices under section 133(6) were issued by Assessing Officer to M/s. Escort Enclave Pvt. Limited. said notices as well as summons issued subsequently by Assessing Officer under section 131, however, remained un-complied with. 3. Although assessee filed copy of TDS certificate issued by said party showing deduction of tax at source from payment of commission of Rs.8,00,000/-, it was found by Assessing Officer that no return of income for year under consideration has been filed by said party. assessee also could not file any evidence to support and substantiate its claim of having made his payment of commission in subsequent year. Assessing Officer, therefore, disallowed commission of Rs.8,00,000/- and added same to total income of assessee in assessment completed under section 143(3) vide order dated 30.12.2011. 4. Against order passed by Assessing Officer under section 143(3), appeal was preferred by assessee before ld. CIT(Appeals) and since submissions made by assessee in support of his case on issue of disallowance of commission were not found acceptable by him, ld. CIT(Appeals) proceeded to confirm said disallowance made by Assessing Officer. Aggrieved by order of ld. CIT(Appeals), assessee has preferred this appeal before Tribunal. 5. I have heard arguments of both sides and also perused relevant material available on record. As submitted by ld. counsel for assesee, payment of commission in question was not made by assessee at relevant time and in absence of payment, evidence to show such payment could not be produced by him. He has contended I . T. . N o. 1 8 4 / KO L . / 2 0 1 4 Assessment year: 2009-2010 Page 3 of 3 that assessee now has not only made payment of commission, but has also gathered evidence to support and substantiate his claim on account of such commission. He has urged that one more opportunity may, therefore, be given to assessee to establish his case on issue by sending matter to Assessing Officer. Keeping in view all facts of case, I find merit in contention of ld. counsel for assessee. I accordingly consider it fair and proper and in interest of justice to set aside impugned order of ld. CIT(Appeals) on issue under consideration and restore matter to file of Assessing Officer for giving one more opportunity to assessee to support and substantiate his case on issue of commission. 6. In result, appeal filed by assessee is treated as allowed for statistical purposes. Order pronounced in open Court on October 04, 2016. Sd/- (P.M. Jagtap) Accountant Member Kolkata, 4 t h day of October, 2016 Copies to : (1) Sri Parag Chandrak ant Boghani, C/o. D.J. Shah & Co., Kalyan Bhawan, 2, Elgin Road, Kolkata-700 020 (2) Income Tax Officer, Ward-35(1 ), Kolkata, Aayakar Bhawan, Po orva, 110, Shanti Palli, E. M. By-Pass, Kolkata-700 107 (3) Commissioner of Income Tax(Appeals)-XX, Kolkata; (4) Commissio ner of Income Tax- , (5) Depart ment al Represent ative (6) Guard File By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. Parag Chandrakant Boghani v. Income-tax Officer, Ward-35(1), Kolkata