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2021 (1) TMI 353

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..... we impose a cost of ₹ 10,000/- which shall be deposited by the assessee to the Revenue and matter is set aside to the file of the Ld. CIT(A) to decide the matter after giving an opportunity of being heard to the assessee. Appeal filed by the Assessee is allowed for statistical purposes. - ITA No. 1628/AHD/2019 - - - Dated:- 8-9-2020 - Mahavir Prasad, Member (J) And Amarjit Singh, Member .....

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..... that the amount of ₹ 3,31,005/- is the amount of salary received by the assessee against which TDS has been deducted and the remaining amount of ₹ 3,78,159/- pertains to the interest received by the assessee against which also TDS has been deducted. 4. Due to the above discrepancies the assessee requests your honour to kindly revert back the order passed by the Ld. CIT(A) and the .....

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..... perty valued at ₹ 5,00,000/-or more 2 TDS Return interest other than interest on securities (Section 194-A) 3 TDS Return Salary to employee (Section 192) 3. On the basis of above said information, Ld. A.O. issued a notice to the assessee and assessee is NRI, he could not appear before the .....

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..... nd has wasted precious time of the Revenue. In such case, we cannot set aside the matter to the lower authorities without any cost. 8. Thus, in the interest of justice, we impose a cost of ₹ 10,000/- which shall be deposited by the assessee to the Revenue and matter is set aside to the file of the Ld. CIT(A) to decide the matter after giving an opportunity of being heard to the assessee a .....

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