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TMI Blog2017 (2) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... he file of the Assessing Officer. We, therefore, by considering the arguments of both the sides and also request made by both the counsel, set aside the order passed by the Commissioner of Income Tax (Appeals) and remand the matter back to the file of the Assessing Officer to examine all the details of the case and decide the issue afresh in accordance with law. - ITA No. 156 & 157/VIZ/2013 - - - Dated:- 20-1-2017 - Shri V. Durga Rao, Hon ble Judicial Member And Shri G. Manjunatha, Hon ble Accountant Member Assessee by : Shri G.V.N. Hari Advocate Shri E.S.H. Mohan - CA. Department by : Shri M. Bhupal Reddy - DR D ORDER Per V. Durga Rao, Judicial Member These are the appeals filed by the assessee against the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been asked to produce all the agreement copies entered into with their payees/contractors. The assesseecompany has submitted a sample copy of agreement of each work, the details are as under:- a) Work over operation : M/s.Deep Industries Ltd., Gandhi Nagar, Gujarat b) Repair Maintenance : Mithra Agencies, Rjy and Cummins Engineers c) Hiring of Dual Cabs : Prasad Associates, Rajahmundry d) Transportation of Crude Oil : Graduates Transport Services, Visakhapatnam. The Assessing Officer further noted that the work over operations comprises of on-site work, such as digging of wells, bores by using rigs, compression of natural gas to achieve Zero-Flaring, development / exploratory wells by deploying its mobile wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 194-I at 11.33%. The assessee is deemed to be assessee is in default‟ in respect of such tax, hence, directed to pay tax and interest under section 201(1) as well as 201(1A) of the Act. 5. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals) and submitted that assessee has deducted TDS correctly under section 194C of the Act and the Assessing Officer wrongly held that ONGC i.e. assessee is in default‟ for short deduction of tax at sources and submitted that the order passed by the Assessing Officer may be reversed. The Commissioner of Income Tax (Appeals) after considering the submissions of the assessee, he called remand report from the Assessing Officer and observed that considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer to examine the returns filed by the payees and granted relief to the assessee. He further submitted that the issue involved in this appeal is whether TDS has to be deducted under section 194-I or 194C, should be adjudicated first and thereafter alternative plea has to be considered. He further submitted that the issue may be remitted back to the Commissioner of Income Tax (Appeals) for re-adjudication on merits of the case. 8. On the other hand, Departmental Representative submitted that the issue may be sent back to the file of the Assessing Officer to consider the entire facts and circumstances of the case. 9. We have heard both the parties, perused the material available on record and gone through the orders of the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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