9911796707
TMI Blog2014 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... t raising the issue is brought to attention - CIT(A) has gone into the question and examined payment sheets, details of machinery etc. and has decided the question in favour of the assessee - the question of disallowance u/s 40(a)(ia) was not specifically raised and confronted to the assessee - Section 40(a)(ia) was not specifically mentioned in the order sheets - No specific reply and answer was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urned sine die. Subsequently, some hearings were held in the month of October, but it appears that no details were examined or queries raised. 2. By order sheet entry dated 15th November, 2010, the assessee was asked to furnish details in respect of 7 items including job charges paid. On 19th November, 2010, the assessee was asked to furnish pending details including production of bills and vou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the said date, the accountant had accepted that show cause notice regarding non-compliance and treatment of expenditure of ₹ 63,60,730/- under contractual payments had been received by the assessee but no reply had been furnished. Assessment order was passed on the next day, i.e., 21st December, 2010. 3. It does appear that till 16th December, 2010, the issue regarding disallowance und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciate that Section 44(a)(ia) would be invoked, leading to substantial addition and disallowance of expenditure. It is also noticeable that the Assessing Officer had also made disallowance on professional charges of ₹ 8,80,074/- for the same reason, i.e., failure to deduct TDS. Before the Commissioner of Income Tax (Appeals), details were filed and it was shown that only one party was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. Section 40(a)(ia) was not specifically mentioned in the order sheets. No specific reply and answer was sought. Commissioner of Income Tax (Appeals) after examining the remand report, admitted additional evidence and allowed the appeal of the assessee. 6. In view of the aforesaid factual position, there is no merit in the present appeal by the Revenue. Dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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