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2017 (4) TMI 1053 - AT - Income TaxTDS u/s 194J - non deduction of TDS on the amount towards MTNL on account of lease line charges along with interest and VSAT operating charges and transaction charges - ex-parte order - Held that:- The notice has been issued to the assessee which was duly served to the assessee but the failed to appear before us, therefore, he was proceeded against ex-parte. The assessee as well as his representative nowhere represented the case. No material of any kind was produced before us to which it can be assumed that the finding of the CIT(A) is wrong against law and facts and is liable to be set aside. It is not in disputed that the assessee paid lease line charges, transaction charges and CDSL Charges but failed to deduct the tax u/s.194J of the Act. The Assessing Officer has rightly deduct the tax along with interest as per law, therefore, we nowhere found any wrong order passed by the Assessing Officer which has been confirmed by the CIT(A) in question. Since no material of any kind was produced before us to differentiate the finding of the CIT(A) in question, therefore, we are of the view that the CIT(A) has decided the matter judiciously and correctly which is not required to be interfere with at this appellate stage. Accordingly, all these issues are decided in favour of the revenue against the assessee.
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