TaxTMI 
TaxTMI 
2020 (9) TMI 368
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....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 return of income admitting total income of Rs. ....
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....ecurity 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 being impressed with the submissions made by th....
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....bursement 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 the instant case, the CIT(A) decided the appeal on ....
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....ase, 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. Further the Ld.AR submitted that on identical issue in the....