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TMI Blog2020 (5) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant assessment year. Considering the fact that the assessee had furnished a detailed reconciliation statement party wise mentioning the total receipts vis- -vis the corresponding TDS thereon and as per the reconciliation statement. There are some parties with whom no receipts have been shown by the assessee in her income tax return, but reflected in Form 26As of the assessee together w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R PER M. BALAGANESH, ACCOUNTANT MEMBER: The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-10, Chennai in ITA No.151/16-17/C.I.T(A)-10, dated 30.01.2018 for the assessment year 2014-15. 2. Though the assessee has raised several grounds of appeal, we find that only effective issue that is to be decided in the instant appeal is as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee was asked to furnish reconciliation statement together with the corresponding TDS element thereon. She submitted reconciliation statement and stated that certain amounts that were reflected in Form 26AS of the assessee does not belong to them and accordingly assessee was not aware of those receipts. Hence, assessee pleaded that the said sum totaling to ₹ 4,43,662/- and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AS and books of account of the assessee, learned CIT(A) upheld the action of the Ld. A.O. 4. Before us, Ld. A.R. stated that reconciliation statement submitted by the assessee before the lower authorities were not properly appreciated by the lower authorities. But in response to a specific query raised by the Bench to the Ld. A.R., with regard to claim of entire TDS as per Form 26As , the Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned parties to ascertain the fact whether at all any services were indeed rendered and completed during the year under consideration by the assessee so as to bring to tax the corresponding service charge income thereon together with its TDS. Accordingly, the grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of assessee is allowed for statisti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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