TaxTMI 
TaxTMI 
2019 (1) TMI 1265
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....A And Sh. Saurabh Goyal, CA ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the order of Ld. CIT(Appeals)-Dehradun dated 25/02/2015 for AY 2011-12 on the following ground: "Ld. CIT(A) has erred in law and on facts in setting aside the matter to the file of AO and directing the AO to recompute the demand after accepting fresh evidence and its verification....
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....at no TDS was deducted by the assessee against such payments. Show cause notice was issued to assessee as to why assessee should not be held as the assessee in default u/s 201 of the Act and why short deduction should not be charged alongwith interest u/s 201(1A). In response it was submitted by the assessee that gross contractual payments had been made to the following companies as under: i. M/....
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....tended that CIT(A) has no power to set aside the matter to the AO and to direct to recompute the demand after accepting fresh evidence and its verification of the documents produced by the assessee, instead of deciding the issue under Rule 46A of the IT Rules. Ld. Counsel for the assessee, however, submitted that appeal of the assessee for same AY 2011-12 have been decided by the Tribunal in ITA N....