ABHAY ASSOCIATES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY way of this appeal, the appellant -assessee has challenged the judgment and order dated 15.6.2005 passed by the Income -Tax Appellate Tribunal in ITA No. 7/Ahd/2004 for AY 2000 -01.

(2.) WHILE admitting the present Tax Appeal on 21.3.2006, this Court has framed the following substantial question of law:

(3.) HEARD the learned advocates appearing for the parties and considered the submissions. Mr. SN Divetia learned advocate appearing for the appellant -assessee has contended that the Assessing Officer has disallowed the claim only on the ground that the commission which was paid to the Commission Agent has not appeared before both the authorities, however, subsequently, the same Commission Agent had appeared before the authority for subsequent year and the commission paid to the said Agent was allowed. He further contended that for the relevant year, which is in question, since the relation between the assessee and Commission Agent were strained, he could not remain present before the authorities, however, the same Commission Agent for subsequent year, has remained present before the authority on behalf of the present assessee. In that view of the matter, the matter is required to be remitted back to the Assessing Officer.