2021 (1) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... DR ORDER PER SUCHITRA KAMBLE , JM These two appeals are filed by the assessee against the order dated 27/03/2017 passed by CIT(A)- I, Noida for Assessment Year 2013-14 and A.Y. 2014-15. 2. The grounds of appeal are as under:- "Ground No. 1 The Ld. Commissioner of Income Tax (Appeals)-I, Noida {hereinafter referred to as 'Ld. CIT(A)}, has erred in law and on the facts....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er passed by the Ld. CIT(A) is not a speaking order. Ground No. 5 The Ld. CIT(A) has erred in law and on facts of the case by passing an order without considering the first proviso of section 201(1) of the I. T. Act read with Rule 31ACB of the Income Tax Rules, 1962, thereby confirming the order passed by the A.O. Ground No. 6 The appellant craves leave to add, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uarterly e-TDS returns for all the four quarters. A survey u/s 133A of the Act was conducted at the premises of the assessee on 19.06.2014. The ACIT(TDS), Noida issued summons and notices to the assessee to check the correct applicability of TDS provisions and in response to the same, the assessee filed all the required details in the manner called for. Thereafter, the Assessing Officer passed ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax at source on rent. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT (A) dismissed the appeal of the assessee. 5. At the time of hearing none appeared on behalf of the assessee despite giving requisite notices. Therefore, we are proceeding the present appeal filed by the assessee on the basis of assessment order and the order of the CIT(A).....