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2019 (11) TMI 1116 - ITAT KOLKATAProceedings u/s 201(1)/201(1A) - Non deduction of TDS on the discounts offered by the Appellant to its distributor as in the nature of “commission” u/s 194H - appeal is against not getting proper opportunity before the AO treating the assessee to be in default for non-deduction of TDS - HELD THAT:- We note that assessee consistently pleaded that it had Principal to principal relationship between it (assessee) and its distributor in respect of prepaid SIM cards. So we are of the prima-facie view that the documents mentioned need to be considered by the AO for adjudicating the issue. And since there is a failure on the part of the earlier AR to produce the aforesaid documents before the authorities below which is an essential document to decide the issue, we are of the view that justice should not be denied to assessee for the failure on the part of the Ld. AR of the assessee. Also the endeavor of the AO should be the “Quest for Truth” which he should undertake while assessing an assessee and the AO to adjudicate the lis before him de novo and even he is at liberty to look into the authenticity/genuinity of the agreements which the Ld. CIT(DR) had expressed his reservations and doubts and in case the AO finds the agreements mentioned in para7 (a) to (d) supra are authentic and genuine, he shall admit the additional documents and decide the issues. So the impugned order of Ld CIT(A) is set aside and the matters are remanded back to AO and the AO is directed to decide de novo the issue/issues after hearing the assessee - Appeals of the assessee are allowed for statistical purposes.
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