TaxTMI 
TaxTMI 
2025 (3) TMI 1716
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....a chart explaining each of the additions along with reference to the voluminous paper book. The chart reads as follows: 4. It was the submission that allegedly in the order u/s. 201(1)/201(1A) the Assessing Officer mentioned that the notice was issued to the assessee on 15.03.2018 to submit compliance within five days. It was the submission that the assessee had submitted the details on 27.03.2018 whereas by 26.03.2018 the AO had passed the order. It was the submission that on appeal before the Ld. CIT(A) substantial evidences were filed as has been demonstrated by the e-Proceedings Response Acknowledgment which reads as follows: 5. It was the submission that the Ld. CIT(A) without considering the response of the assessee took a stand that the assessee has not been able to substantiate its case and its claims and had consequently dismissed the appeal of the assessee. The Ld. AR drew our attention to the chart as submitted by him along with the various reference to the paper book to show that where TDS was required to be made the assessee has deducted the TDS. In respect of special allowance and staff welfare expenses the same was part of the salary and the salary shows the sa....
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....sed by the Assessing Officer in the order passed u/s. 201(1)/201(1A). As mentioned earlier, as the assessee has already shown that where TDS was required to be made the same has been done and paid to the account of the Central Government and where it was not required to be deducted it was not deducted, therefore, considering the facts that the issues relate to the FY 2010-11 and substantial time has passed, there is no purpose in sending back the issue for reverification. This being so, and also considering the fact that the evidences were before the lower authorities, the order passed u/s. 201/201(1A) by the Assessing Officer dated 26.03.2018 treating the assessee as an assessee in default is annulled. The appeal of the assessee is allowed. 8. In the result, the appeal of the assessee is allowed. Order dictated and pronounced in the open court. ============= Document 1 AY.2011-12 ITA No. 1578/806/2024 TDS w/s Particolari Amount Paid Amount Paid Remarks Page of Paperbook 192 Special allowance 14.75.705 14.75.705 Part of salary (special allowance) - income upto 1.60. 000/- exempt from tas 2 to 16 192 Staff Welfare Expenses 65.99.146 44.25.592 Part of salary (tffin fo....
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....s 5,51,049 5,51,049 Fee paid to Maheshwari & Associates and TDS ( 10% deducted on the same 210 to 211 & 239 to 240 194℃ Business Promotion expenses 52,80,594 31,77,361 Payment made to credit card banks. Therefore TDS not applicable as payment is made to bank 212 to 214 16,39,552 Reimbursement to senior employees for expenses incurred on entertainment of customers/bankers/ clients 4,63,681 Purchase of gift. Therefore TDS not applicable 194J Testing Charges 2,68,306 1,01,274 Payment to diferent testing lab - these payment are neither in the nature of fee for professional services nor payment for royalty. So no TIDS dedcutible. Also payments are below threshold limit of Rs 30,000/- 217 to 219 71,500 Payment to professional - TIDS was duly deducted 95,532 sundry payments to several persons, which were below thw threshold limit of Rs.30,000/- 1940 Inspection Charges 1,70,187 14,090 Paid to Bureau of Indian Standards for licence renewal fees - below limit of is.300/ 215 & 216 3,618 Paid to metrological department for weigh bridge certification fees - below limit of Rs.30,000/- 29,797 Paid to RITES for prodcut inspection and approval - below limit of Rs.30....
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.... Ld. CIT(A)-1, Kolkata, we submitted the paper book before the AO on 11.04.2019 the copy of letter is enclosed. The remand report is pending till date. Thereafter, the appeal was transferred under Ld. CIT(A)-27. Kolkata. Again we are submitting before your kind self the grounds of appeal, written submissions on original grounds and evidences. It is also prayed that the evidences were submitted in the appellate proceedings before Ld. CIT(A)-1, Kolkata and the AO. The remand as stated above is pending. You are requested to give such direction to AO for remand report and oblige. So it is fervently prayed that the additions made by AO be ordered to be deleted. Hash * Value Of Remarks 2a1c3436df697ce5d92ffc9cBb5fb14d53c77ab25ac7b05c11ef3a a58e7b74d8 Document 4SI No Attachment Name Description Size(bytes) Hash * value of Attachment 1 Written Submission to CIT(A)-27.pdf Written Submission to CIT(A)-27, Kolkata 944853 f269a9a29556e977 16f4903645d8932a 1975354fc55e4207 4c1340b700542a81 2 Letter to CIT(A)-1, Kol dated 16.03.2020.pdf Evidences filed before Ld. CIT(A)-1, Kol & AO 584529 eaf7660f2b7828745 6bddf506664526bff 045598cc0803f679 a64638c142ece2 3 Letter for Early Fixation.....