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2021 (3) TMI 403 - ITAT MUMBAIWithholding Tax / TDS - Royalty - Adjustment on account of payment for IT license maintenance cost - finding of the Ld. CIT(A) that no tax has been deducted on payment by the assessee for IT license maintenance cost, whereas it is the contentions of the Ld. counsel that the assessee has deducted tax @ 21.115% u/s 206AA of the Act - HELD THAT:- We set aside the order of the Ld. CIT(A) on the above matter and restore the matter to the file of the TPO/AO to make an order afresh after giving reasonable opportunity of being heard to the assessee. We direct the assessee to file the relevant documents/evidence before the TPO/AO. Adjustment on account of payment of interest on trade credits - Admission of additional evidence - HELD THAT:- The supporting evidence as filed by the Ld. counsel is nothing but additional evidence. We are of the considered view that admission of the additional evidence filed by the assessee on the above ground of appeal by us would facilitate to render substantial justice between the parties. We are aware of the position of law that where an additional evidence has been allowed to be adduced, the interests of justice demand that the other side must be given an opportunity to explain or rebut such additional evidence as held in the case of Smt. Urmial Ratilal v. CIT, [1981 (6) TMI 25 - GUJARAT HIGH COURT] - we set aside the order of the Ld. CIT(A) on the above grounds of appeal and restore the matter to the file of the TPO/AO to make an order afresh after giving reasonable opportunity of being heard to the assessee. We direct the assessee to file the relevant documents/evidence before the TPO/AO.
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