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TMI Blog2018 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence, which would indicate that the payments have been made to the parties concerned. The details furnished by the respondent assessee were sufficient for AO to take further steps if he still doubted the genuineness of the payments to examine whether or not the payment was genuine. AO on receipt of further information did not carry out the necessary enquiries on the basis of the PAN numbers, which were available with him to find out the genuineness of the parties. The CIT(A) as well as the Tribunal have correctly held that it is not possible for the assessee to compel the appearance of the parties before the Assessing Officer. - Decided against revenue - Income Tax Appeal No. 1103 of 2015 - - - Dated:- 28-2-2018 - M.S. SANKLECHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent assessee filed details of all 13 parties with their PAN numbers, addresses, TDS deducted, date of bill, date of cheque and its nubmer, details of the bank etc. The CIT(A) after taking the additional evidence on record sought a remand report from the Assessing Officer. The Assessing Officer in his remand report submitted that out of 13 parties, 8 parties had appeared before him and the payments made to them stood satisfactorily explained. However, the remand report indicates that out of 13 parties, 5 parties had not appeared before him. On the basis of the remand report and the evidence before it, the CIT(A) while allowing the respondent's appeal held that the respondent assessee had done all that was possible to do by gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re unable to understand on what basis the disallowance is made on the total payments, if at all it should have been restricted only to the amounts paid to the 13 persons who are not produced before the Assessing Officer. Be that as it may, we find that the respondent assessee had done everything to produce necessary evidence, which would indicate that the payments have been made to the parties concerned. The details furnished by the respondent assessee were sufficient for the Assessing Officer to take further steps if he still doubted the genuineness of the payments to examine whether or not the payment was genuine. The Assessing Officer on receipt of further information did not carry out the necessary enquiries on the basis of the PAN numb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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