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TMI Blog2014 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... n. - ITA. No. 1748 & 1749/Hyd/2013 - - - Dated:- 4-2-2014 - Shri D. Manmohan And Shri B. Ramakotaiah,JJ. For the Petitioner : Mr. S. Ravi, Sr. Counsel For the Respondent : Ms. K. Harita ORDER Per B. Ramakotaiah, A.M. These two appeals are against the Orders of the CIT(A)-II, Hyderabad dated 25.11.2013 for assessment years 2008-2009 and 2009-2010 arising out of Orders passed under section 201(1) and 201(1A) dated 31.03.2011 by Income Tax Officer, Ward 15(3), Hyderabad. 2. Briefly stated, the assessee company is in the business of providing software services and has its head office at Hyderabad and branches at USA and UK. Consequent to the survey operations under section 133A on 12.03.2010, the assessee was asked to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting evidences to substantiate its claim that the expenses were incurred abroad but the assessee failed to furnish any information. (b) Final opportunity was given by the A.O. vide letter dated 10.06.2013 and there is no response from the assessee. (c) Several telephonic reminders were given, but there is no response. (d) In the above background, it is extremely difficult to come to any conclusion in respect of TDS defaults, therefore, the assessee should be treated as an assessee in default". 4. The remand report of the A.O. dated 12.08.2013 was sent to the assessee for comments and was asked to submit reply by 04.09.2013. vide letter dated 25.09.2013 assessee submitted details, as listed by CIT(A) in para 5.1 of his order, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were filed. Learned CIT(A) decided the appeals by stating as under and dismissed the appeals. "7. Having considered information on record, the crux of the issue is the appellant's claim that there is no TDS liability on the expenses incurred by its branch offices in USA and UK. Whereas, the A.O. computed TDS liability on expenses incurred by its foreign branches also as the assessee did not produce any evidences in support of its claim that such expenses were really incurred outside India. He failed to produce the books of accounts or any bank statement in support of its claim that the expenses were incurred abroad. Repeated opportunities were given during original TDS assessment proceedings, remand proceedings. Even then the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treating it as 'assessee has default' and raising various demands. It was the submission of the learned Counsel that matters be restored to the file of the A.O. for fresh examination for which assessee has no objection in furnishing necessary details to the A.O if required. 8. Learned D.R. however, has no objection for the above proposal. 9. Considering the sequence of events, orders of AO, remand reports and the orders of the CIT(A), we are of the opinion that matters have not been examined by the A.O. in its correct perspective. Since the A.O. did not conduct a detailed examination, we are of the opinion that another opportunity should be given to the A.O. to examine in detail, each of the information furnished by the assessee. AO sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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