THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JM AND SHRI RAMIT KOCHAR , AM I.T.A. NO. 485/MUM/2016 ASSESSMENT YEAR: 2009 - 10 SHREE GIRINAG TRADERS PVT. LTD. 105 - 1 ST FLOOR, SHARDA CHAMBERS NO.2, KESHAVJI NAIK ROAD, MUMBAI - 400009 VS. ITO, WARD (7)(2)(3) MUMBAI PAN: AA BCS1385E (APPELLANT) : (RESPONDENT) APPELLANT BY : SHRI DHARMESH TAKKAR RESPONDENT BY : SHRI RAJESH KUMAR YADAV DATE OF HEARING : 21 /03/2017 DATE OF PRONOUNCEMENT : 23 /03/2017 O R D E R PER D. T. GARASIA, JM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 14 MUMBAI, DATED 23/11/2015 ARISING OUT OF ORDER OF ITO - 7(2)(3) MUMBAI DATED 24/12/2011 PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2009 - 10 . 2 SHREE GIRINAG TRADERS ITA NO. 485/M/2016 2. THE ONLY GROUND IN THIS APPEAL READS AS UNDER: - 1. THE LD. ASSESSING OFFICER HAS ERRED IN LAW BY DISALLOWING COMMISSION EXPENSES INCURRED BY THE ASSESSEE AMOUNTING TO RS.17,91,592/ - . 3. THE SHORT FACTS OF THE CASE ARE AS UNDER: - THE ASSESSEE IS A PRIVATE LTD. COMPANY. THE ASSESSEE HAS FILED THE RETURN OF INCOME. THE ASSESSMENT WAS COMPLETED U/S 143(3) OF THE IT ACT. THE ASSESSING OFFICER HAS DISALLOWED THE COMMISSION PAYMENT OF RS.3,88,870/ - AND THE ASSESSEE HAS ALSO DISALLOWED THE COMMISSION EXPENSES OF RS.17,91,592/ - . 4. DURING THE COURSE OF HEARING THE LD. AR SUBMITTED THAT THE ISSUE IN CONTROVERSY IS COVERED BY THE DECISION THE ASSESSEES OWN CASE OF AY 2005 - 06 WHEREIN THE TRIBUNAL HAS RESTORED THIS FILE TO THE AO. THEREFORE, THIS APPEAL MAY BE ALSO RESTORED TO THE AO AND APPEAL MAY BE DECIDED ACCORDINGLY . BOTH ISSUES ARE COVERED BY THE ASSESSEES GROUND NO. 1. THEREFORE, THIS A PPEAL MAY BE RESTORED. 5. THE LD. DR HAS NO OBJECTION IF THE MATTER IS DECIDED AS PER THE TRIBUNAL DECISION. 6. WE HAVE HEARD THE RIVAL CONTENTION OF BOTH THE PARTIES. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE WE FIND THAT BOTH THE ISSUES ARE CO VERED BY THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR AY 2006 - 07 WHEREIN THE TRIBUNAL HAS RESTORE THIS APPEAL TO THE FILE OF THE AO BY OBSERVING AS UNDER - : 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE BROUGHT OUR ATTENTION TO THE ABOVE GROUNDS AND MENTIONED THAT THIS APPEAL, THE ASSESSEE RAISED COUPLE OF ISSUED RELATION TO (I) COMMISSION EXPENSES OF RS.7,91,835/ - AND (II) SALARY EXPENSES OF RS.3,78,000/ - . IN THIS REGARD, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE COMMISSION EXPENSES WERE NOT ALLOWED BY THE REVENUE FOR FAILURE OF THE ASSESSEE TO PRODUCE 3 SHREE GIRINAG TRADERS ITA NO. 485/M/2016 CERTAIN RECIPIENTS OF THE COMMISSION. HE FURTHER SUBMITTED THAT AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO PRODUCE THE CONCERNED RECIPIENTS AND HE MADE A STATEMENT AT BAR THAT THE RECIPIENTS SHALL BE SUBMITTED TO THE SATISFACTION OF THE ASSESSING OFFICER. CONSIDERING THE FACTS OF THE CASE AND THE PROPOSITIONS OF THE LD. COUNSEL, WE FIND IT APPRO PRIATE TO REMAND THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH EXAMINATION AND DECISION. ASSESSEE SHALL SUBMIT THE SAID COMMISSION RECIPIENTS BEFORE THE ASSESSING OFFICER FOR HIS EXAMINATION IN THE REMAN D PROCEEDINGS. ACCORDINGLY, GROUND NO.1 I S ALLOWED FOR STATISTICAL PURPOSES . 7. WE RESPECTFULLY FOLLOWING THE DECISION OF THE ASSESSEES OWN CASE WE RESTORE THESE ISSUES TO THE AO TO DECIDE AS PER THE TRIBUNAL DECISION. IN THE RESULT, ONE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. JUDGMENT PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH 2017. SD/ - SD/ - (RAMIT KOCHAR) ACCOUNTANT MEMBER (D.T. GARASIA) JUDICIAL MEMBER MUMBAI, DATE: 23 RD MARCH, 2017 *RAHUL SHARMA* COPY TO: 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, A BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI