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TMI Blog2022 (7) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest of natural justice, the alternative contention of the assessee may be accepted. However, the claim of the assessee requires verification at the end of the AO. Accordingly, we set aside the order passed by Ld CIT(A) and restore the alternative contention in all the years under consideration to the file of the AO for examining it in accordance with law. Since the alternative contention is accepted, we are not adjudicating the main grounds of appeal urged by the assessee. After affording adequate opportunity of being heard to the assessee, the AO may take appropriate decision in accordance with the law. - I.T.A No.193, 194, 195, 196/Mum/2022 - - - Dated:- 15-7-2022 - SHRI BASKARAN B. R. ( ACCOUNTANT MEMBER ) And KAVITHA RAJA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of TDS provisions. It was submitted that the assessee has paid Rs.8,58,12,303/- to M/s Air India Engineering Services Ltd (AIESL) for repairs / maintenance on which TDS @ 2% was made. The Assessing Officer concluded that the services were in the nature of fees for technical services which are liable for TDS @10% under section and determined Rs.68,64,984/- as shortfall of TDS alongwith interest of Rs.41,18,990/- under section 201(1A) was computed. Aggrieved by the order, the assessee was in appeal before the Ld.CIT(A), who confirmed the order of the Assessing Officer. Further aggrieved, the assessee is in appeal before us against the order of the Ld.CIT(A). 4. During the appellate proceedings, the Ld.AR for the assessee stated that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such person, shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of such tax: Provided that any person, including the principal officer of a company, who fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account of a resident shall not be deemed to be an assessee in default in respect of such tax if such resident- (i) has furnished his return of income under section 139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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