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TMI Blog2021 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... so hereby directed to appear before the CIT(A) and present its case failing which the CIT(A) is at liberty to decide the issue as per law on merit. - I.T.A. No. 3415/DEL/2017 I.T.A. No. 3416/DEL/2017 - - - Dated:- 5-1-2021 - SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Appellant by : None Respondent by : Sh. Umesh Takyar, DR ORDER PER SUCHITRA KAMBLE , JM These two appeals are filed by the assessee against the order dated 27/03/2017 passed by CIT(A)- I, Noida for Assessment Year 2013-14 and A.Y. 2014-15. 2. The grounds of appeal are as under:- Ground No. 1 The Ld. Commissioner of Income Tax (Appeals)-I, Noida {hereinafter referred to as Ld. CIT(A)}, has erred in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant in District Lalitpur of Uttar Pradesh. In order to set up the aforesaid Thermal Power Plant, the assessee had availed services of erection, installation, insurance, testing and commissioning from Bharat Heavy Electricals Limited (BHEL) on which TDS @ 2% u/s 194C of the Income Tax Act, 1961 has been deducted. Further, the assessee had also incurred expenses towards rent of Plant Machinery on which TDS @ 2% u/s 194-I of the Act has been deducted. Accordingly, the assessee has filed its quarterly e-TDS returns for all the four quarters. A survey u/s 133A of the Act was conducted at the premises of the assessee on 19.06.2014. The ACIT(TDS), Noida issued summons and notices to the assessee to check the correct applicability of TDS provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. From the perusal of the order of the CIT(A), it can be seen that the order of the CIT(A) is ex-parte order and the CIT(A) has not decided the matter on merit. Considering the totality of the facts of the case and interest of justice, we deem it proper to restore the issue to the file of the CIT(A) with the direction to grant one final opportunity to the assessee to represent his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and present its case failing which the CIT(A) is at liberty to decide the issue as per law on merit. The appeal of the assessee being ITA No. 3415/Del/2017 for A.Y. 2013- 14 is partly allowed for statistical purpose. Since, ITA No. 3416/Del/2017 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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