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TMI Blog2020 (9) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee required to be given an opportunity to present it s case before the CIT(A). Hence, we remit the matter back to the file of the Ld.CIT(A) with a direction to examine whether the expenditure in question i.e., reimbursement of expenses attracts TDS or not and whether the case is covered by the decision of this Tribunal as argued by the Ld.AR and decide the appeal on merits - Appeal of the assessee is allowed for statistical purpose. - I.T.A.No.04/Viz/2020 - - - Dated:- 26-6-2020 - Shri V. Durga Rao, Judicial Member And Shri D.S. Sunder Singh, Accountant Member For the Appellant : Shri G.V.N.Hari, AR For the Respondent : Smt.Suman Malik, DR ORDER PER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : This appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. However, not being impressed with the submissions made by the assessee, the AO disallowed the expenditure u/s 40(a)(ia) of the Act and made the addition to the returned income. 3. Against which the assessee went on appeal before the CIT(A) but none appeared before the CIT(A) on behalf of the assessee and the Ld.CIT(A) dismissed the appeal of the assessee. Basing on the written submissions made the Ld.CIT(A) decided the appeal on merits and held that the assessee required to deduct tax at source u/s 194C and 194A of the Act, thus did not find any error in the order of the AO and accordingly, upheld the order of the AO and dismissed the appeal of the assessee. 4. Against which the assessee filed appeal before us. During the appeal he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions. The Ld.CIT(A) ought to have given one more opportunity in the interest of justice. This appeal was decided without being personally heard the assessee. Further the Ld.AR submitted that on identical issue in the case of M/s Annavarapu Enterprises (1989) (supra), this Tribunal has decided the issue in favour of the assessee. Similarly, the Ld.CIT(A) for the A.Y.2006-07 and 2008-09 in the case of M/s Annavarapu Enterprises (1989) decided the appeal in favour of the assessee and deleted the addition. Therefore, in the interest of justice, we are of the considered view that the assessee required to be given an opportunity to present it s case before the Ld.CIT(A). Hence, we remit the matter back to the file of the Ld.CIT(A) with a d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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