2021 (7) TMI 1221

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....arasimha Chary, JM Aggrieved by the order dated 08/06/2017 passed by the learned Commissioner of Income Tax (Appeals)-38, New Delhi ("Ld. CIT(A)") for the assessment year 2012-13, Northern Credit & Collection Business Pvt. Ltd.("the assessee") filed this appeal. 2. Brief facts of the case are that the assessee is a company and engaged in the business of verification on behalf of Multi Nation....

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....and payment to each of them is less than 1,80,000/- and therefore, under the provisions of section 194-I, no such deduction need be made where the aggregate of amount paid during the financial year does not exceed Rs. 1,80,000/- individually. From the grounds of appeal, the grievance of the assessee could be deciphered that the ld. CIT(A) did not specifically delete this addition of Rs. 3,82,200/-....

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....the address where the assessee would be available, or to deliver it to some authorised person, or by making request to the postal department to detain the mail till the assessee claims the same. Non-service of notice is solely attributable to the conduct of assessee. In these circumstances, we proceed to decide the appeal basing on the material available on record. 6. Learned DR relied on the o....

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....he record reveals that Form 26A dated 10.01.2017 was issued by the assessee and it was countersigned by the Chartered Accountant and inasmuch as it was not submitted to DCIT(Systems), the ld. CIT(A) held that there was no sufficient compliance with the Rules. Be that as it may, the leaned CIT(A) was not sure as to the fact whether the income of the payee was below the maximum amount not chargeable....