9911796707
TMI Blog2017 (4) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to appear before us, therefore, he was proceeded against ex-parte. The assessee as well as his representative nowhere represented the case. No material of any kind was produced before us to which it can be assumed that the finding of the CIT(A) is wrong against law and facts and is liable to be set aside. It is not in disputed that the assessee paid lease line charges, transaction charges a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Amarjit Singh, JM The assessee has filed the present appeal against the order 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 passi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s.201(1) and 201 (1A) of the Act, raising a demand along with interest in respect of non deduction of tax by the appellant in respect of payment made of ₹ 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, therefore, the assessee has filed the present appeal before us. ISSUE NO.1 TO 4:- 4. Under the above said issues, the assessee has challenged the addition on account of non deduction of TDS on the amount of ₹ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material of any kind was produced before us to differentiate the finding of the CIT(A) in question, therefore, we are of the view that the CIT(A) has decided the matter judiciously and correctly which is not required to be interfere with at this appellate stage. Accordingly, all these issues are decided in favour of the revenue against the assessee. 5. In the result, the appeal filed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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