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2020 (4) TMI 483 - AT - Income TaxTDS u/s 195 - payments made to non-residents - assessee’s appeal is against not providing sufficient opportunity to rebut the material gathered by the Assessing Officer on the basis of which additions have been made - HELD THAT:- We find that the assessee had taken a specific ground for not providing sufficient opportunity in the form of Ground No.1 in form No.35. CIT has duly reproduced the same. However, while disposing of the appeal, the Ld. CIT(A) has not adjudicated this ground. Ld. CIT(A) has only decided the other grounds. Therefore, we set aside the impugned order being contrary to the principles of natural justice. The Ld. CIT(A) ought to have adjudicated this ground. Therefore, the impugned order deserves to be set aside on this ground alone - Appeal of the assessee is allowed for statistical purposes.
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