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2023 (3) TMI 44 - ITAT PUNETDS on Works Contract u/s. 40(a)(ia) - Auditor’s Report itself the Auditor himself has given a statement that the assessee has not deducted tax at source on payment made towards works contract - assessee submitted copy of challan for payment of Rs.30,426/- made under the MVAT Rules - HELD THAT:- The assessee has absolutely taken a new stand by submitting that they have made payment under MVAT Rules and provisions of TDS are not applicable. But, the assessee has failed to establish that even if some amount has been paid under MVAT Rules, how the assessee is absolved from liability of paying TDS as per Act. There is a categorical finding also by the Ld. CIT(A) that nothing has been brought on record by the assessee in the form of any documentary evidences/circular/Rules whereby if the assessee has paid an amount as per MVAT Rules then it was not required to make TDS payment. Even before us also, this was not established. Rather, assessee submitted that the provisions u/s. 40(a)(ia) of the Act is not applicable so far as the transactions of the assessee taken place in the relevant year. Department should be given an opportunity in this regard to verify the contentions of the assessee and readjudicate the issue as per law. In view thereof, we set aside the order of CIT(A) and remand the matter to the file of Ld. AO for readjudication as per law complying with the principles of natural justice. Appeal of the assessee is allowed for statistical purposes.
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