TMI Blog2014 (3) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... Certain discrepancies were there in the order of the AO and also in the order of CIT(A), who has just relied upon the books of accounts produced before the AO in regular assessment of the assessee without either calling for the books of accounts and examining them himself - there are serious infirmities and flaws in both the orders – the order set aside and the matter remitted back to the AO for readjudication – Decided in favour of Revenue. - I.T.A. No. 3182, 3183, 3184 & 3185/Del/2012 - - - Dated:- 14-3-2014 - Shri U. B. S. Bedi And Shri T. S. Kapoor,JJ. For the Petitioner : Shri K. V. S. R. Krishna, CA For the Respondent : Shri Keyur Patel, Sr. DR ORDER Per Bench: These four appeals of the Department are direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the notice. Later on Additional Commission of Income Tax, TDS Range-50, New Delhi, issued a notice dated 11.01.2010 fixing the case for 20.01.2010. On 21.01.2010, audited final accounts along with proof of payment of TDS liability' outstanding as on 31st March were furnished the assessee. Copies of accounts of expenses month wise and head wise expenses on which TDS deducted and The assessee vide letter dated 20.01.2010 claimed that no TDS was required to be deducted from any expenditure other then sub-contract and interest but the assessee produced no evidence to substantiate its contention in any of the years. Under above circumstances A.O. was left with no alternative but to pass order on basis of documents already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company circle and this effect have duly being acknowledged at various places in the scrutiny orders. The regular AO had not commented on TDS defaults anywhere There should be proper communication between AO (TDS) and regular AO of the appellant company for any tax defaulted by appellant, so that proper revenue can be collected from appellant. Without proper co-ordination, team work if we make assessments separately, we cannot improve in our target achievement lawfully. When the appellant denies to deduct any tax under TDS provisions, the AO (TDS) should gather more information by going deep into books of a/cs and field enquiry. The appellant is doing contract work for the Govt. department by utilising his resources like employees, trucks, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing determined after consideration the following finding:- A.O. makes disallowance of Rs. 1,00,000/- out of labour charges and wages and another' 1,00,000/- disallowance has been made out of purchases, carriage and earth work. I have thoroughly gone into records / books etc of all years including financial year 2004-05 and also survey records and find that TDS provisions on certain expenses mentioned in said order are applicable to 'A' just because he has not produced before Add!. CIT books of accounts etc. This will not meet the end of justice as ample evidence is available that books of accounts and vouches and bills were produced and there has been no disallowances u/s 40(a)(ia) of the ITAT in any of the s scrutiny ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the facts of the case, the material on record as contained in the order, passed by the A.O. and without examining the books of accounts, which were not produced before the A.O., while creating demand u/s 201(1) and interest u/s 201(1A) of the I. T. Act, 1961 for all the four years. It was thus pleaded for restoration of the order of the A.O. 6. Ld. Counsel for the assessee submitted that each and every aspect of the matter has been fully explained before Ld. CIT(A) with all documentary evidence and he after considering all the aspects of the case have came to a just and appropriate conclusion to delete the demand by passing very detailed order, therefore, his order deserves to be confirmed which may be confirmed. 7. We have heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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