Fresh evidence in Form 26A led to remand of ex parte TDS short payment confirmation for reconsideration.

Confirmation of short payment of TDS and interest passed ex parte was set aside because the assessee sought admission of fresh evidence in Form 26A and showed that supporting details had since been collected from the concerned parties. The Tribunal accepted the request to place the additional material on record, held that the matter should be reconsidered in light of that evidence and the legal position relied upon, and remanded the issue to the Assessing Officer for fresh examination. The first appellate order was therefore overturned for all assessment years involved, and the appeals were allowed for statistical purposes.

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Issues: Whether the confirmation of short payment of TDS and interest ex parte was liable to be set aside and the matter remanded for consideration of fresh evidence in Form 26A.

Analysis: The assessee sought an opportunity to place Form 26A on record, contending that the relevant details had since been collected from the concerned parties. The Tribunal accepted the request for admission of the fresh evidence and, in view of the material placed and the legal position relied upon, found it to remand the matter for reconsideration. The order of the first appellate authority was therefore set aside for all the assessment years involved.

Conclusion: The issue was decided in favour of the assessee to the extent that the matter was remanded to the Assessing Officer for fresh consideration and the appeals were allowed for statistical purposes.

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