2019 (4) TMI 286

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....DER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 23/03/2016 passed by CIT(A)-20, New Delhi for Assessment Year 2011-12. 2. The grounds of appeal are as under:- "1(i) That on facts and circumstances of the case, the Ld. CIT (A) was not justified in passing ex-parte order without granting reasonable opportunity to the appellant. (ii)....

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....eged ground that the TDS has not been deducted. (ii) That the Assessing Officer has' not properly appreciated the facts and wrongly applied provisions of sec. 9(l)(vi) explanation 2(1) and explanation 3. (iii) That the assessee was not liable to deduct TDS in terms of provisions of sec. 195 and as such there is no case of any disallowance u/s. 40(a)(i) of the Income tax Act, ....

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....th questionnaire was issued and duly served upon the assessee. In response to these statutory notices CA/AR of the assessee company attended the assessment proceeding and filed necessary details/documents as called for therein from time to time. The Assessing Officer after examining the details made addition of Rs. 50,51,81/- in respect of disallowance u/s 14A read with Rule 8D. The Assessing Offi....

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....into account the evidences filed before the Assessing Officer. The Ld. AR submitted that the matter may be remanded back to the CIT(A) as the order of the CIT(A) is exparte and principle of natural justice has not been followed by the CIT(A). 6. The Ld. DR relied upon the order of the Assessing Officer and the order of the CIT (A). 7. We have heard both the parties and perused the material a....