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TMI Blog2014 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... derabad and branches at USA and UK. Consequent to the survey operations under section 133A on 12.03.2010, the assessee was asked to produce its books of accounts, details of TDS returns filed, TDS made and to give particulars vide letter dated 12.03.2010 and later. A.O. had completed the orders on 31.03.2011 stating that assessee did not produce books of accounts for the above financial years and ledger statement filed (in response to show cause notices) was only one sheet ledger copies of TDS payable and not that of expenditure ledger statements. Since assessee was not forthcoming in furnishing details, the A.O. considered various expenditure claimed by the assessee and raised demands under section 201(1) and also interest under section 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply by 04.09.2013. vide letter dated 25.09.2013 assessee submitted details, as listed by CIT(A) in para 5.1 of his order, which is as follows : "1. Annual Report of the company. 2. Note on accounting process at VJIL Consulting Ltd. 3. Detailed statement of expenses and TDS 4. General Ledger of expenses for Head Office and foreign branches. 5. Copies of TDS challans". 5. On 25.09.2003 the assessee submitted detailed information and the matter was again remanded to A.O. on 25.09.2013. The A.O. submitted second remand report dated 25.10.2013 and the important points mentioned in this report, as extracted by learned CIT(A), are as under : "(a) That the information submitted before the CIT on 25.09.2013 was already considered and first r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted opportunities were given during original TDS assessment proceedings, remand proceedings. Even then the appellant failed to produce the books of accounts, had failed to submit any evidences in support of his claim that expenses were incurred abroad. Therefore, the appeal is dismissed." 7. Contesting the above order of the learned CIT(A) in both the impugned assessment years, it was the contention of the learned Counsel that voluminous details were submitted by assessee and referred to the first remand report and second remand report to submit that A.O. states that entire information has been furnished in the assessment proceedings itself, as can be seen from the observations in the remand report. In that case, why the A.O. raised the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity should be given to the A.O. to examine in detail, each of the information furnished by the assessee. AO should examine necessary accounts furnished by the assessee along with nature of payment. He has to give a finding whether any payment is required to be subjected to tax as per the provisions of I.T. Act and if there is any default to quantify after due examination. A.O. cannot comment that it is very difficult to come to any conclusion in respect of TDS defaults. This shows that Officer is not interested in examining the details furnished. With these observations, the orders of the A.O. and CIT(A) on this issue in the impugned assessment years are set aside and the matter is restored to the file of the A.O. for fresh examination. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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