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TMI Blog2018 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings before the Assessing Officer which would only add one more level to the proceedings. Instead CIT (Appeals) can examine the same aspects with the help of remand report from the Assessing Officer. Secondly, there is no purpose in asking the AO to decide on his own jurisdiction. Both the advocates agreed that let CIT (Appeals), Ahmedabad who now has jurisdiction over the subject matter, decide the appeal afresh. The assessee's appeal is revived and placed before CIT(Appeals) Ahmedabad for consideration and disposal in accordance with law X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has been crept in at the level of the CIT(A), and therefore, under normal circumstances, the proceedings ought to be restored to the file of the 1d. CIT(A). But we find that one of the additions of ₹ 1,66,89,142/made with the aid of section 40a(ia) on account of of nondeduction of TDS. Hon'ble Delhi High Court in the case of CIT Vs. Ansal Land Mark Township Ltd., 377 ITR 635 has observed that second provision to sec 40(a)(ia) of the IT. Act, 1961 is to be read as applicable with retrospective effect. According to this provision, if a payee has filed its return of income disclosing the payment received, then the assessee would not be considered in default. In the present case, it has been alleged against the assessee that it made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee relied on judgment of Delhi High Court in case of CIT v. Ansal Land Mark Town Ship Ltd. reported in 377 ITR 635 contending that payee had already paid tax and that therefore, by virtue of explanation added to the said provision, disallowance should not be made. The Tribunal was of the opinion that such claim had to be verified. Instead of remanding the proceedings before the CIT(Appeals), Tribunal remanded to the Assessing Officer and in the process also required the Assessing Officer to decide his own jurisdiction. 4. For multiple reasons, we would make minor modifications in the order of the Tribunal. Firstly, there would be no purpose in remanding the proceedings before the Assessing Officer which would only add one more leve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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