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The ITAT remitted the matter to the AO for fresh adjudication, observing that the assessee failed to make proper representation before both the AO and CIT(A) regarding the alleged default in TDS deduction under section 194C on truck lease payments. The Tribunal granted the assessee another opportunity to present evidence supporting the claim for relief. Consequently, the appeal was allowed for statistical purposes, thereby setting aside the impugned orders and directing the AO to reconsider the case on merits in accordance with law.
The ITAT remitted the matter to the AO for fresh adjudication, observing that the assessee failed to make proper representation before both the AO and CIT(A) regarding the alleged default in TDS deduction under section 194C on truck lease payments. The Tribunal granted the assessee another opportunity to present evidence supporting the claim for relief. Consequently, the appeal was allowed for statistical purposes, thereby setting aside the impugned orders and directing the AO to reconsider the case on merits in accordance with law.
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