CIT(A) is expected to decide the appeal with reasons: ITAT Pune

Vijay Narayan Gaikwad Vs DCIT (ITAT Pune) The only issue is to be decided is as to whether the CIT(A) was justified in confirming the addition made on account of payment of commission in the absence of assessee in the facts and circumstances of the case. On perusal of statement of facts filed along with form No. 35, we note that the assessee pleaded before the CIT(A) that all the payments on account of commission were made through account payee cheques and also pleaded that the assessee is ready to produce such evidence whenever opportunity comes for the same. Therefore, it is clear that the a...