ITAT set aside the matter to the file of the AO, concurring with...

ITAT set aside the matter to the file of the AO, concurring with CIT(A)'s restoration but with modification directing the AO to verify and examine documents tendered by the assessee (ITR acknowledgment, computation, Form 26AS, party-wise ledgers, bank statements) and to afford a reasonable opportunity of hearing. The AO is to determine, on the basis of corroborative evidence and in accordance with law and CBDT instructions, whether the claimed TDS not reflected in Form 26AS is attributable to defaults by deductors and therefore allowable; consequential adjustment of demand or credit shall follow. The assessee may advance factual and legal contentions in the remanded proceedings; ultimate relief depends on substantiation.