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2022 (12) TMI 1491 - ITAT CHENNAITDS u/s 195 - Disallowance u/s 40(a)(i) - payment made to non residents - HELD THAT:- Disallowance made u/s 40(a)(i) of the Act, vide order [2015 (2) TMI 1400 - ITAT CHENNAI] the Tribunal has noted that neither the Assessing nor the ld. CIT(A) discussed the factual aspects of the issue and therefore, the issue has been remitted back to the file of the Assessing Officer to examine all the facts and decide the issue afresh in accordance with law. It appears according to the submissions made by both the parties that the AO has already passed the order for the assessment year 2009-10 and the appeal is pending before the ld. CIT(A). We are of the considered opinion that similar issue raised in the appeals for the assessment year 2014-15 and 2011-12 should also go back to the ld. CIT(A) to a decision on facts and also on law. In view of the above, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh in accordance with law. Disallowance u/s 14A - CIT(A) is directed to decide the issue afresh after obtaining remand report on the fresh evidences produced by the assessee during the course of appellate proceedings. Both the grounds raised by the assessee are also remitted back to the file of the ld. CIT(A) for fresh adjudication.
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