2020 (9) TMI 368

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....ondent : Smt.Suman Malik, DR ORDER PER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-6, Hyderabad in Appeal No.10113/2019-20/B1/CIT(A)-6 dated 01.10.2019 for the Assessment Year (A.Y.)2006-07. 2. Brief facts of the case are that the assessee is a C&F agent. The assessee filed the re....

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....s a C&F agent, the transportation charges and security charges are in the nature of reimbursement of expenses, thus submitted that no TDS required to be made on account of transportation charges as well as the security charges. In respect of interest payment, the assessee argued that the assessee has obtained Form 15G and filed with CIT, Vijayawada, hence, no TDS required to be made. However, not ....

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....ents made by the assessee are in the nature of reimbursement of expenses, hence submitted that no TDS required to be made on account of transportation charges, as well as security charges. The assessee also reiterated the submissions made before the AO, stating that since, the assessee obtained the Form 15G, no TDS required to be made on interest payments also. The Ld.AR further submitted that in ....

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....perused the material placed on record. In the instant case, as per para No.4.2 of the CIT(A) order, the Ld.CIT(A) had issued only one notice, fixing the case for hearing on 13.09.2019 and decided the appeal on the basis of written submissions. The Ld.CIT(A) ought to have given one more opportunity in the interest of justice. This appeal was decided without being personally heard the assessee. F....