2017 (2) TMI 798

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....e and in law CIT(A) erred in dismissing the appeal in merit. 2. The learned CIT(A) failed to appreciate that your appellant cannot be expected to produce Form 16A when deductor has not deposited the tax deducted at source. 3. The learned CIT(A) erred in not accepting circumstantial evidence as detailed below in support of its claim that such deduction was towards tax deducted at source: (a) Copy of leave and license agreement registered with Sub-Registrar's office which defines the monthly rent. (b) Copy of Bank Statement evidencing receipt of rent after deduction of Tax of source. 4. The learned CIT(A) failed to appreciate that leave and license agreement does not provide for any other deduction....

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....he assessee was not under obligation to pay the TDS amount because in accordance with the agreement the payee was under obligation to deduct the tax and to deposit with the Government of India but the revenue has imposing the liability upon the assessee wrongly and illegally, therefore the order passed by the CIT(A) is wrong against law and facts and is liable to be set aside and also placed reliance upon the law settled by the Hon'ble Bombay High Court [2007] 165 taxman 144 (Bom) in case titled as Yashpal Sahni Vs. Rekha Hajarnavis, Assistant Commissioner of Income Tax. However, on the other hand the learned representative of the department has placed reliance upon order passed by the CIT(A) in question. Before going further it is necessar....

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....15 to 21 of the paper book. According to the said agreement the assessee was entitled to recover an amount of Rs. 2,00,000/- per month. The assessee received an amount of Rs. 1,80,000/- per month in accordance with bank statement lies at page 25 which speaks that the licensee deducted the TDS but nothing came into the notice that the licensee deposited the same with the Central Government or not. But is not the liability of the appellant to pay the TDS when the TDS has already been deducted by the licensee. In this regard, we are also found support of law settled in Yashpal Sahni Vs. Rekha Hajarnavis, Assistant Commissioner of Income Tax (Supra) in which the issue has been decided in favour of the assessee. The finding of the said law is he....