2021 (5) TMI 683

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..... ressed revenue on account of difference in books of account and Form 26AS - assessee submission that said income never really accrued to the appellant and thus the same should be assessee in the hands of the correct person and the credit of TDS should also be given in the hands of the correct person - HELD THAT:- Matter should be set aside to the file of the Assessing Officer in order to ascertain to find out who is the real recipient of the income wherein TDS was deducted and he will ascertain after summoning or making necessary inquiry the Lafarge Aggregates Concrete India Pvt. Ltd. and thereafter will decide the matter as per law.
Mahavir Prasad, Member (J) And Amarjit Singh, Member (A) For the Appellant : P.B. Parmar, A.R. For the .....

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..... d CIT(A) has erred both in law and on the facts of the case in confirming the disallowance of VAT penalty which is compensatory in nature of ₹ 7,800/- and TDS interest of ₹ 70,545/- u/s. 37 of the Act. 7. Both the lower authorities have passed the orders without properly appreciating the facts and they further erred in grossly ignoring various submissions, explanations and information submitted by the appellant from time to time which ought to have been considered before passing the impugned order. This action of the lower authorities is in clear breach of law and Principles of Natural Justice and therefore deserves to be quashed. 8. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. .....

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..... ction of the Ld. A.O. 7. We have heard both the parties. Ld. D.R. relied on the order of the A.O. and Ld. CIT(A). On the other hand, assessee submission that said income never really accrued to the appellant and thus the same should be assessee in the hands of the correct person and the credit of TDS should also be given in the hands of the correct person. 8. After hearing both the parties, we are of the considered opinion, that matter should be set aside to the file of the Assessing Officer in order to ascertain to find out who is the real recipient of the income wherein TDS was deducted and he will ascertain after summoning or making necessary inquiry the Lafarge Aggregates & Concrete India Pvt. Ltd. and thereafter will decide the matte .....

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