2017 (4) TMI 1053

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..... rder dated 19.09.2014 passed by the Commissioner of Income Tax (Appeals)-14, Mumbai [hereinafter referred to as the "CIT(A)"] relevant to the A.Y.2008-09. 2. The assessee has raised the following grounds:- "1. The learned CIT(A) erred in law as well as in fact and circumstances of the case in passing ex-parte order in appellate proceeding ignoring the letter of adjournment filed by authorized p .....

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..... e appellant in respect of payment made of Rs. 2,12,297/- to BSE u/s.194J of the Act, when the appellant denies their liability u/s.194J of the Act, in respect of the said payment. 3. The brief facts of the case are that at the time of assessment proceedings it was noticed that the assessee failed to deduct the TDS on payment made on professional fees u/s.194J of the Income Tax Act, 1961 (in shor .....

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..... the addition on account of non deduction of TDS on the amount of Rs. 2,12,297/- towards MTNL on account of lease line charges u/s.194J of the Act along with interest and VSAT operating charges and transaction charges. The notice has been issued to the assessee which was duly served to the assessee but the failed to appear before us, therefore, he was proceeded against ex-parte. The assessee as we .....

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