2015 (10) TMI 1596

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....essee, arises out of the order passed by the Ld. CIT(A)-XXX, New Delhi dated 6.7.2012 pertaining to assessment year 2009-10 and raised the following grounds:- 1) That the learned CIT (Appeals) has erred in passing the order uls 250 of the Act in the instant case without allowing any opportunity of hearing to the appellate assessee. That the learned CIT (Appeals) has erred in disposing off the app....

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....essing Officer uls 201(1A) of the Act. 6) That the appellant craves the right to amend, append, delete any or all grounds of appeal. 2. Briefly stated the facts of the case are that the assessee has filed e- TDS statement and correction statement(s) if any. The TDS statement was analyzed by AO on the basis of entries reported by the deductor (assessee), and the information available as per bank ....

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....he justification report which forms Annexure 'A' of his order. And in view of the defaults as per Annexure 'A', the deductor (assesses) was declared to be an 'assessee in default' and the AO assessed accordingly. The deductor (assessee) was directed to pay the total tax liability of Rs. 15,06,080 vide order dated 28.3.2011 passed u/s. 201(1)/201(1A) of the Act. 3. Against the aforesaid order of t....

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....o nobody could represent the assessee before the Ld. CIT(A), which is against natural justice. 6. On the other hand, Ld. DR has relied upon the order of the AO. 6.1 We find that in para 3 of the impugned order the Ld. CIT(A), states "when the AO(TDS) is unable to apply his mind or have no access to NSDL site, what the CIT(A) can do in such type of appeals? To my mind, these appeals appear infruc....