2025 (8) TMI 1028

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.... "1. The order of the Ld. CIT(A) in confirming the additions made by the Ld. AO is erroneous in law, contrary to the facts & probabilities of the case and against principles of equity and natural justice. 2. The Ld. CIT(A) erred in law & facts in holding that disallowance u/s. 40(a)(ia) is valid wherein the appellant has complied with the provisions of TDS which is fact evident from Form 3CA-3CB filed for the year under consideration and also from the quarterly TDS return filings made by the appellant. 3. The action of the Ld. CIT(A) in deciding the appeal ex-parte without examining the material already available on record is erroneous in acts. Further, noncompliance to hearing notice is only on account of fact that notic....

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....ppellant in support of his contention regarding taxes deducted at source (and paid to government exchequer) on account of expenses booked on commission, freight, consultancy charges, salary, rent, etc. In the course of this appeal, despite repeated opportunities being provided from this end. From the above conduct of the assessee, it is clear that the appellant is not interested in prosecuting its appeal. In the event, I have no reason to interfere with findings of the AO as far as disallowance of expenses u/s. 40(a)(ia) is concerned. In such circumstance, Ground No.4 of this appeal is dismissed."] Aggrieved by the decision of the Ld. CIT(A), the assessee is in appeal before us with the above mentioned grounds of appeal. 5. At the out....