Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 596 - AT - Income TaxDisallowance u/s 40(a)(ia) - non-deduction of tax at source on the remuneration paid to artists - assessee had contended that the language Sec.40(a) (ia) refers to TDS on amounts "payable" and amounts paid - main reason for confirming the disallowance is this that the assessee has not produced a CA certificate in which it is certified by the CA that the deductee has filed the return of income, after including the amount received from the assessee and paid taxes - HELD THAT:- Referring to main argument of assessee that the assessee was earlier not properly guided by the earlier counsel and after the assessee approached the present counsel, proper advise was given by the present counsel but because of ongoing Covid pandemic, the required documents, CA certificates etc. could not be brought on record and therefore, this is the request of the learned AR of the assessee that under these facts and in the interest of justice, the assessee should be provided one more opportunitywe set aside the order of CIT(A) and restore the matter back to the file of AO in both years with the direction that the assessee should bring on record the required evidences including the CA certificate for both years and the AO should consider those documents - Appeals of the assessee are allowed for statistical purposes.
|