2025 (6) TMI 821

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....ER PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assessee against the order of the NFAC Delhi/CIT (A) passed u/sec 250 of the Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) partly sustaining the denial of claim of TDS by the Assessing Officer/CPC. 2. The brief facts of the case are that, the assessee is engaged in the business as electrical contr....

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.... the AO and dealt on the provisions under Rule37BA of the I T Rules and confirmed the action of the CPC/AO on claim of TDS credit and granted marginal relief in the other grounds of appeal and partly allowed the assessee appeal. Aggrieved by the order of the CIT(A), the assessee has filed an appeal before the Hon'ble Tribunal. 4. At the time of hearing, the Ld.AR submitted that the CIT(A) has....

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....espect of denial of TDS credits as the transactions are not supported with the documentary evidences and explanations. The Ld.AR emphasized that the assessee has submitted the details as called for by the authorities. The assessee is filling the application for admission of additional evidences under Rule 29 of ITAT rules along with the details/ information substantiating the claim placed at S.no.....