2017 (3) TMI 795

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....2010-11. Shri K.M. Roy, Ld. Authorized Representative appeared on behalf of assessee and Shri Prabal Choudhury, Ld. Departmental Representative represented on behalf of Revenue. 2. The Assessee has raised the following grounds of appeal : "1. That on the facts and in the circumstances of the case, the Ld CIT( Appeals) did not provide reasonable opportunity of being heard. 2. That on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in dismissing the appeal without proper consideration in respect of disallowance of Rs. 2163590/- u/s-40(a)(ia) of the I.T.ACT 1961. The Recipient has taken the above receipts into their account and has paid the due taxes on such receipts. 3. That on the facts and in the ci....

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.... assessee. 6. Aggrieved, the assessee preferred an appeal before ld. CIT(A). The assessee before the ld. CIT(A) submitted that M/s. Indian Air Express never provided the bill to the assessee. Therefore, the tax was not deducted. However, the ld. CIT(A) disregarded the contention of the assessee and confirmed the order of the AO by observing as under :- "After going through the facts and circumstances of the case, submission of the appellant and also perusal assessment order, I find that tax was required to be deducted by the appellant the time of Credit of such sum or at the time of payment whichever is earlier but the appellant has not done the same. Therefore the A.O. was justified to invoke Sec.40(a)(ia). Further, so far the judgme....

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.... file to the AO for fresh adjudication in the light of amended provisions of the Act. The relevant extract of the order is reproduced below:- "5. We have heard rival submissions and gone through facts and circumstances of the case. We are inclined to set aside the issue to the file of the AO and accordingly, we direct the AO to verify whether the recipients have included the income in their respective returns and also paid taxes on the same. The assessee will provide the details of recipients i.e, their assessment particulars etc., to the AO so that the AO can verify. In case the recipient parties are not cooperating in providing details, the AO can call for the information u/s 133(6) of the Act for verification of the same. According....