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TMI Blog2020 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... made to shipping agents of nonresident ship owners and the assessments are to be made under section 172 - HELD THAT:- As per para No.2 of the assessment order, the authorized representative of the assessee appeared before the AO and furnished the information called for. There was no indication from the assessment order that the assessee failed to furnish any of the information called for by the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l purpose. - I.T.A.No.445/Viz/2018 (Assessment Year: 2009-10) - - - Dated:- 7-2-2020 - SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant by: Shri C. Subrahmanyam, AR Respondent by: Shri B. Rama Krishna, DR ORDER Per Shri D.S. Sunder Singh, Accountant Member : This appeal is filed by the assessee against the order of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct the TDS u/s 194C and 195 of the Act and accordingly filed the copies of invoices of A.S.Shipping Agencies Pvt. Ltd., Gen Shipping Pacific Line PTE Ltd., etc. However, since, the said documents were not furnished before the AO at the time of assessment proceedings, the Ld.CIT(A) rejected the additional evidence filed by the assessee and dismissed the appeal of the assessee. 3. Against which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment order, the authorized representative of the assessee appeared before the AO and furnished the information called for. There was no indication from the assessment order that the assessee failed to furnish any of the information called for by the AO. The AO made the addition for non deduction of tax at source without examining the applicability of TDS provisions in the case of Ocean Fre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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