9911796707
TMI Blog2021 (8) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... KUL BHARAT, JUDICIAL MEMBER And SH.PRASHANT MAHARISHI, ACCOUNTANT MEMBER Appellant by : None Respondent by : Ms. Anima Barnwal, Sr DR ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-1, Gurgaon dated 30.03.2017. The assessee has raised following grounds of appeal:- 1. "That on the facts and circumstances of the appellant's case, the learned Commissioner of Income tax (Appeals)-I, Gurgaon (hereinafter referred to as CIT(A) erred both in law and in fact in confirming the addition made in the assessment and directing the assessing officer (hereinafter referred to as AO) for withdrawal of TDS Credit of ₹ 2,51,23,430/- out of the total T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's case, the Ld. CIT(A) erred both in law and in fact in confirming addition of ₹ 1,95,78,754/- made with certain parties on the basis of the facts of appellant's case in the preceding assessment year which do not have any relation with the facts of assessment year under consideration. 3.1 That the Ld. CIT(A) failed to appreciate the legal position while confirming the above addition that every assessment year is a different assessment year and facts of one assessment year cannot be the basis of disallowance in another assessment year and specifically where facts of both assessment years are totally different. 3.2 That the Ld. CIT(A) grossly failed to appreciate the fact while confirming the above addition that facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. CIT(A) failed to appreciate the legal position while directing AO for withdrawing of above TDS Credit that withdrawing any benefit which was not arise from the assessment order or which was outside the scope of assessment order is beyond the power of Ld. CIT(A). 4.4 That the Ld. CIT(A) grossly erred in withdrawing above TDS Credit on surmises and conjectures and irrelevant considerations and in complete disregard to legal and factual position of Appellant's case. 5. That without prejudice to above, in view of facts and circumstances of the appellant's case Ld. CIT(A) erred both in law and in facts in directing AO to withdraw TDS Credit of ₹ 2,51,23,430/- without examining the explanation/ details/evidences submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gineering & Construction Pvt.Ltd., 1st Floor, Splendor Trade Tower, Golf Course Extension Road, Sector-65, Gurgaon- 122018", is returned back with remark "Closed". The notice is returned back unserved. The assessee had not furnished any other changed address. 3. Ld. Sr.DR submitted that appeal of the assessee be dismissed. 4. We have heard the Ld. Sr. DR and perused the material available on record. In these facts and circumstances, it appeared that the assessee is not interested in prosecuting the present appeal. Since none appeared on behalf of the assessee despite service of notices therefore, following the decision of Hon'ble Supreme Court in the case of CIT vs B. N. Bhattacharya (1997) 118 ITR 461 (SC) and decision of Delhi Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
