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TMI Blog2022 (6) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to verify the sanctity of the documents. Hence, the matter is setting aside to the Ld. CIT(A) for de-novo adjudication by considering the evidences of assessee. Further, the assessee should get the reasonable opportunity for representing its case. Appeal of the assessee is allowed for statistical purpose. - I.T.A. No. 161/Asr/2019 - - - Dated:- 19-5-2022 - DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER For the Appellant : K.R. Jain, Adv. For the Respondents : S.M. Surendranath, Sr. DR ORDER Per Anikesh Banerjee, JM The instant appeal was filed by the assessee is the order of the learned Commissioner of Income Tax (Appeal)-2, Ludhiana, {in brevity the CIT(A)} bearing appeal numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates from two parties as proof that both the incomes are declared in the returns of the parties. No revenue was miscarriage related to the payments. The certificates are enclosed in annexure A and B in the submission of the assessee. The extract of the order of ld. CIT(A) is as follows:- 7.1 In support of ground No. 4 of appeal, the assessee through his learned AR has filed written submissions vide letter dated 06.12.2018, the relevant paras of which read as under:- Assessee is a wholesale dry fruit merchant. During the year assessee paid Rs. 6,18,630/- to M/s. K.C. Cold Storage and Ice Factory on account of Cold Storage charges and has not deducted tax at source. Similarly assessee paid Rs. 1,08,650/- on account of security se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while making the impugned additions. I have also considered written submissions filed by the assessee through his learned AR vide letter dated 06.12.2018 on the issues under reference. I have further considered other material on record. On careful consideration of the assessment order, it has been noticed that the Assessing Officer has made the impugned additions as the assessee failed to deduct tax at source while making payments on account of cold storage charges and security charges. On the other hand, the learned AR of the assessee has submitted that as the payees have paid the tax on the amounts paid by the assessee, both the additions made by the Assessing Officer may be deleted. 7.3. On careful consideration of the rival conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of TDS from the parties. Accordingly, violated the provision of section 40(a)(ia) of the Act. The said amount paid to the parties was duly declared in the return of the contractees. The certificates produced before learned CIT(A). But the Learned Authority did not consider the said documents and passed the Order Accordingly. In Case of, ACIT-III, Kanpur v. Raja Chkravarty [2015] 57 taxmann.com 88 (Lucknow - Trib.) observed that no disallowance under section 40(a)(ia) can be made if it is established that deductee has paid tax on amount received. In this stage we are unable to verify the sanctity of the documents. Hence, the matter is setting aside to the Ld. CIT(A) for de-novo adjudication by considering the evidences of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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