- (1.) Delay in refiling ITA Nos.314 to 317 of 2015 is condoned.
(2.) This order shall dispose of seven appeals bearing ITA Nos.314 to 317, 298, 328 and 337 of 2015. Four appeals have been filed by the assessee and three by the revenue against the common order dated 24.12.2014 passed by the Income tax Appellate Tribunal, Bench 'A', Chandigarh (in short, "the Tribunal") for the different assessment years. However, the facts are being extracted from ITA No.314 of 2015.
(3.) Ita No.314 of 2015 has been filed by the appellant-assessee under section 260A of the income ax Act, 1961 (in short, "the Act") against the order dated 24.12.2014, Annexure A.3 passed by the Tribunal in ITA No.542/Chd/2012 for the assessment year 2008-09, claiming following substantial questions of law:- (a) Whether, in the facts and circumstances of the case, the ITAT is correct in law, in holding that the commission paid cannot be considered to be an expenditure incurred wholly and exclusively for the purpose of business (b) Whether, in the facts and circumstances of the case, the ITAT is correct in law in holding that the commission paid was not genuine, despite the fact that initial burden of onus has been discharged by the assessee by giving the names of the persons to whom this commission has been paid, alongwith their address, confirmations, copy of accounts, TDS certificates etc. were also submitted (c) Whether in the facts and circumstances of the case, the ITAT is correct in law, in holding that the commission paid was bogus, despite the fact that the persons to whom the commission was paid, were duly examined by the Assessing Officer and they confirmed the fact of receiving the commission - In ITA Nos.315 to 317 of 2015 as well, identical three questions have been claimed.;