2023 (1) TMI 984

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....G. D. Padmahshali, AM The present bunch of six appeals is challenged against separate orders of National Faceless Appeal Centre [for short "NFAC" or CIT(A)"] passed u/s 250 of Income-Tax Act, 1961 [for short "the Act"] which confirms the orders passed u/s 201(1A) of the Act by Deputy Commissioner of Income Tax, TDS Circle Nashik [for short "AO"], for six assessment years [for short "AY"] 2014-15....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to section 15 of the Act rather than on payment basis at the average rate of tax on annual estimated income as per section 192 of the Act. Ground No. 2 The learned assessing officer has erred in treating the Appellant as an assessee in default under section 201(1) of the Act for non-deduction of TDS on monthly accrual basis without appreciating the fat that the commission / performance ince....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. When case was called up at pre-scheduled physical hearing, none represented the assessee, having regards to grounds of appeal, in the interest of justice we proceed to adjudicate the matter following rule 24 of the ITAT-Rules, which empowers the Tribunal to decide the appeal ex-parte on merits where appellant does not appear in person or through its authorised representative and the same is do....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the file of NFAC. 6. After hearing to the rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short "ITAT, Rules"] perused the material placed on records and duly considered the facts of the case in the light of settled legal position and the case laws relied upon by the appellant assessee as well the respondent revenue....