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2015 (9) TMI 1049 - HC - Income TaxDisallowance under section 40(a)(ia) - non deduction of TDS - ITAT confirming the order of CIT(A) restricting the part disallowance - Held that:- Tribunal has proceeded on the basis that the total disallowance was ₹ 61,32,54,820/-. It thereafter states that out of this amount, the Assessing Officer himself admitted the claim of the assessee to the extent of ₹ 30,71,97,689/-. This itself is factually erroneous because paragraph 7 of the first appellate authority's order states that in the report dated 13.11.2013, what is stated by the Assessing Officer was that, out of the total disallowance of ₹ 61,32,54,820/-, only an amount of ₹ 30,71,97,689/- is sustainable, as the assessee could satisfactorily explain with evidence the balance amount. This does not mean that by making such observation, the Assessing Officer had admitted the claim of the assessee to the extent as mentioned by the Tribunal. Thereafter, the Tribunal, without any explanation, proceeded to hold that the dispute was only with regard to ₹ 28,28,38,187/-. Even if the last two figures are added, the total amount would not be the amount of total disallowance as mentioned by the Tribunal. This itself shows that there is error in the figures shown. Secondly, the Tribunal says that it is an admitted fact that the assessee has filed form 15-I to the extent of ₹ 27,67,63,963/- and it is on that basis, the Tribunal confirmed the finding of the first appellate authority sustaining the disallowance of ₹ 60,74,224/-. Thus we are inclined to think that there are factual mistakes committed by the Tribunal, requiring re-examination of the issues raised by the Revenue in its appeal. For that reason, we set aside the order and remit the matter back to the Tribunal with direction to dispose of the same afresh with notice and after hearing both sides. - Decided in favour of revenue for statistical purposes.
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