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TMI Blog2023 (3) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case it is fact on record that assessee has not deducted TDS while making the payment to above said two parties. However, assessee has acquired the Form 26A. However, failed to submit the same before CPC as well as Ld.CIT(A). As per the submissions of the assessee due to system glitch it could no upload the same in time and it has submitted a copy of Form -26A before us in the form of Paper Book. Therefore, it clearly indicates that assessee has genuinely possesses the Form 26A at its disposal and as per the Rule 31ACB it has to be submitted to the DGIT(Systems). Since the case of the assessee is falling in the above category and there is no restriction that assessee has to file within such a period, that is, there is no bar on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ims exemption for non deduction of TDS under Form 26A r.w. Rule 31ACB. 3. Aggrieved with the above order assessee preferred an appeal before the Ld.CIT(A), after considering the submissions of the assessee Ld.CIT(A) after condoning the delay of 12 days of filing of the appeal, sustained the additions made u/s. 40(a)(ia) of the Act. 4. Ld.CIT(A) observed that in order to claim the benefit under Rule 31ACB assessee has to be declared as assessee is not in default u/s. 201 of the Act by submitting Form-26A to the Director General of Income Tax (Systems). Further, he relied on section 201 of the Act, circumstances in which assessee failed to deduct TDS, it is the responsibility of the assessee to file the Form 26A as per the procedure l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amend, substitute, delete and modify the aforesaid ground as advised. 6. At the time of hearing, Ld. AR of the assessee submitted that assessee has not represented properly before Assessing Officer, however, filed the relevant information before Ld.CIT(A) and further, he submitted that the first appellate order passed was exparte and he submitted that assessee could not file Form-26A due to various reasons and one of the reasons is system glitch. Therefore, he prayed that assessee is having Form 26A and prayed that the same may be considered. Further, he brought to our notice Page No. 24 and 26 of the Paper Book to highlight that assessee has various grievances as per which assessee could not file the Form 26A on time and it was expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26A at its disposal and as per the Rule 31ACB it has to be submitted to the DGIT(Systems). Since the case of the assessee is falling in the above category and there is no restriction that assessee has to file within such a period, that is, there is no bar on the assessee to file such form within such period. Therefore, the case seems to be genuine and assessee should be given one more opportunity for the sake of overall justice. Therefore, in our considered view we remit this issue back to the file of Ld.CIT(A) and to consider the Form 26A, adjudicate the same after considering the above said Form 26A and as per law. Accordingly, ground raised by the assessee is allowed for statistical purpose. 9. In the result, appeal filed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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