Section 69C, 133 of Income Tax Act, 1961— In the instant case, assessee in its various grounds of appeal has challenged the order of the CIT(A) in confirming the addition of Rs. 21,35,426/- made by the Assessing Officer on account of disallowance of commission.

She accordingly submitted that the addition so made by the Assessing Officer and sustained by the CTI(A) should be deleted.

Held that— We find the Assessing Officer in the instant case disallowed the commission of Rs. 21,35,426/- paid by the assessee on the ground that such commission has been claimed by more than 1 broker for obtaining orders from the same company. In certain cases the commission has been claimed on amount which is much more than the sales effected. Further some of the parties have denied to the involvement of any third party. The Assessing Officer has further noted that although TDS has been deducted but the commission has not been paid during the year. He, therefore, disbelieved the commission so paid during the year since no such commission was paid during the preceding assessment year.

Considering the totality of the facts of the case and in the interest of justice I deem it proper to restore the issue to the file of the Assessing Officer with a direction to give one more opportunity to the assessee to substantiate the allowability of such commission and decide the issue as per fact and law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.[ANSHUL AGARWAL VERSUS INCOME TAX OFFICER WARD 34 (3) NEW DELHI] [2019] 16 ITCD Online (31) [ITAT DELHI]