- (1.) The appeal is directed against a judgment and order dated 23rd April, 2009 passed by the Income Tax Appellate Tribunal "A'' Bench, Kolkata in ITA No.270/Kol/2009 pertaining to the assessment year 2001 -02 by which the learned Tribunal dismissed an appeal preferred by the revenue.
(2.) Briefly stated facts and circumstances of the case are as follows: In the relevant assessment year, the assessee had offered a sum of Rs.5,68,57,561/ - for taxation which included a sum of Rs.38,38,575/ - claimed to have been received by the assessee on account of commission from M/s. Satyataj Commercial & M/s. Madhya Engg. Pvt. Ltd. These two parties at the time of assessment were not traceable. But the fact remained that they had before making payment to the assessee deducted the tax at source. The Assessing Officer was of the opinion that the receipt of a sum of Rs.38,38,575/ - should be treated to have been earned by the assessee under the other heads of income. The Assessing Officer also disallowed an expenditure of a sum of Rs.75,922/ -.
(3.) Aggrieved by the order of the Assessing Officer, an appeal was preferred by the assessee to the CIT(A), who, in his turn, directed the Assessing Officer to treat the income to have been earned from business and profession as also to allow the expenditure of a sum of Rs.75,922/ -. In an appeal preferred by the revenue, the learned Tribunal concurred with the views of the CIT(A). It is against this order that the present appeal has been filed.;