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TMI Blog2020 (9) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Therefore, Ld. CIT(A), in our opinion, has erred in not considering the findings rendered by Ld. AO in the remand proceedings wherein it has been clearly stated that tax was correctly deducted u/s 194C. In that case, nothing survives against the assessee. Therefore, by deleting the impugned demand, we allow the appeal. - I.T.A. No.2411/Mum/2019 And I.T.A. No.2412/Mum/2019 And I.T.A. No.2413/Mum/2019 - - - Dated:- 17-9-2020 - Shri Mahavir Singh, VP And Shri Manoj Kumar Aggarwal, AM For the Assessee : Shri Vijay Mehta -Ld.AR For the Revenue : Shri Amit Pratap Singh -Ld. Sr. DR ORDER PER BENCH 1.1 Aforesaid appeals by assessee for Assessment Years [in short referred to as AY ] 2006-07, 2008-09 2009-10 arises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee u/s 201(1) 201(1A) by Ld. Assessing Officer (AO) on 30/03/2011. The assessee being resident corporate assessee is stated to be engaged in the marketing and distribution of home video VCDs DVDs etc. 2.3 Upon perusal of various TDS returns filed by the assessee for AY 2006-07, it was alleged that on certain transactions, though higher rate of tax was required to be deducted u/s 194J, tax was deducted at lower rates u/s 194C. Therefore, the assessee committed a default for not deducting TDS at proper and applicable rates and hence to be treated as assessee-in-default u/s 201(1) / 201(1A) of the Act. 2.4 In the absence of any satisfactory details / explanation forthcoming from assessee, the details of alleged default tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n its submissions dated 24/01/2018 wherein the attention was brought to the fact that assessee s submissions during remand proceedings were considered, deliberated and verified by Ld. AO and a finding was rendered that TDS was deducted at correct rates u/s 194C. Lastly, the fact of remand proceedings was noted by Ld. CIT(A) also at para 2.3 of the impugned order. Therefore, Ld. CIT(A), in our opinion, has erred in not considering the findings rendered by Ld. AO in the remand proceedings wherein it has been clearly stated that tax was correctly deducted u/s 194C. In that case, nothing survives against the assessee. Therefore, by deleting the impugned demand, we allow the appeal. ITA No. 2413/Mum/2019, AY 2009-10 5.1 Facts are pari- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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