The Assessing Officer had made an addition of the commission earned on guarantee issued by the bank relating to the unexpired period of the guarantee contract during the year but offered to tax by the assessee in succeeding years over the period of the guarantee. Likewise, an addition was also made on account of interest income on non-performing assets. The Dispute Resolution Panel, though noting that an identical addition of commission income made in the preceding years stood deleted by the Tribunal, directed the Assessing Officer to make the addition for the reason that the Department had appealed the Tribunal’s decision before the High Court. Neither the Dispute Resolution Panel, nor the assessee, had brought out any distinction in facts from the preceding years. Therefore, as there was no case made out by the Revenue for not applying the Tribunal’s decision in favour of the assessee, the addition of commission income and of interest income from non-performing assets is directed to be deleted. (AY. 2018-19)