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13. We have noted that the assessee has raised identical grounds of appeal as raised in appeal for AY 2011-12 and for AY 2012-13, except variation of figure of disallowance of commission payment. The assessing officer disallowed the commission payment on the basis of order for earlier assessment years i.e. AY's - 2011-12 and 2012-13. The assessing officer while passing the assessment order observed that the turnover of sale is decreased from Rs.154 Crore in AY 2012-13 to Rs. 84.72 lakhs in this year, however, the commission payment is increased from 1.33% to 2.67%. The assessee has filed the complete details of TDS made on each and every payment made on account of commission paid along with and TDS certificates specifying the PAN and address of the commission payments (Page 97-98 of PB). The ld CIT (A) confirmed the action of assessing officer holding that the facts of this year is similar to the earlier year i.e. AY 2012-13, which was dismissed by him. As we have already allowed the ITA No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant appeal of assessee for AY 2012-13 and deleted the disallowances, thus considering our order for earlier year and following the principal of consistency, the appeal of the assessee for this year is also allowed with similar observations.