2021 (1) TMI 164 - ITAT DELHI - Income Tax

Head Note / Extract:
Ex-parte order of CIT-A - Short deduction of tds - services of testing and commissioning availed from BHEL - TDS u/s 194J or 194I - CIT (A) dismissed the appeal of the assessee - HELD THAT:- From the perusal of the order of the CIT(A), it can be seen that the order of the CIT(A) is ex-parte order and the CIT(A) has not decided the matter on merit. Considering the totality of the facts of the case and interest of justice, we deem it proper to restore the issue to the file of the CIT(A) with the direction to grant one final opportunity to the assessee to represent his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and present its case failing which the CIT(A) is at liberty to decide the issue as per law on merit.