TMI Blog2016 (11) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the assessee is restored back to the file of the ld. CIT(A) to decide the same afresh after providing opportunity of being heard to the assessee. The assessee is also directed to co-operate with the ld.CIT(A) in disposing of the appeal expeditiously. The assessee is also directed to file necessary documentary evidence to prove her case. In view of this, the appeal of the assessee is allowed for statistical purposes. - I.T.A. No.2965 & 2966/Mum/2013 - - - Dated:- 28-9-2016 - SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER For The Appellant : None For The Respondent : Shri A K Srivastava ORDER Per Sanjay Garg, Judicial Member: The above captioned appeals have been preferred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of hearing i.e. 14.6.2016. However, again on 14.6.2016 nobody appeared for the assessee. It was noticed by the Bench since the appeal was pending since 17.4.2013 hence last opportunity was granted to the assessee and the case was fixed for hearing on 27.6.2016. It was also directed to issue notice by RPAD and also through telephone to the assessee s counsel to inform about the next date of hearing. The Registry accordingly issued notice by RPAD and a noting has been made in the order-sheet that the counsel of the assessee was informed on telephone about the next date of hearing. However, on the next date of hearing i.e. 26.6.2016, the matter could not be heard for want of time and both the parties were informed the next date of hearing i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artered Accountant Shri Rajesh Saluja who had represented her case in the proceedings before the lower authorities did not co-operate with her in handling the appeal before this Tribunal. That she thereafter collected all the relevant papers and handed over to new representative. Her new representative after getting the entire papers has filed the present appeal. 5. The ld. DR, on the other hand, has relied upon the following case laws and has pleaded that the delay cannot be condoned unless and until the cause for condonation of delay is explained. A) (1994) 92 STC 165, 167 (Punjab); B) DCM Ltd V/s State of Tamil Nadu (1995) 96 STC 263, 264 (Madras); C) Madhu Dadha V/s ACIT (317 ITR 458) (Mad); D) Union of India V/s Tata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 paid by the Appellant to Super Cassettes Industries Limited towards the Video Production Charges without verifying and enquiring whether, in view of the Explanation (i)(l) to section 194C or 2nd Proviso to section 194J of the Act or otherwise, the Appellant who is an Individual was at all covered by the Provisions of section 44AB of the Act and consequentially whether the TDS Provisions were at all applicable to her in the current financial year 2005-2006 (AY 2006- 2007), the year under Appeal. 2. The learned CIT(A) failed to appreciate that there was total contradiction in the views of the CIT and AO as regards the applicability of specific TDS Provision to ₹ 8,00,000 paid by the Appellant to Super Cassettes Industries Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on surmises, suspicion and guess work, it did not render the Assessment Order under section 143(3) dated 24.12.2008 erroneous and prejudicial to the interest of the Revenue. 7. The Appellant prays to your Honour that the Order under section 263 being bad in law be quashed, vacated and cancelled or alternatively prays to grant such relief as your Honour may deem fit. 8. The Appellant submit that each of the above Grounds of this Appeal may please be considered without prejudice to one another 9. As noted above the assessee from the beginning has been reluctant regularly in attending the proceedings before this Tribunal, in view of our reasons recorded above while deciding the appeal of the assessee bearing ITA No.2899/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld.DR and also gone through the impugned order. We find that in the impugned order, the ld.CIT(A) has not discussed about the non applicability of the provisions of section 194C and or 194J and has straightway applied the provisions of TDS u/s 40(a)(ia) of the Act. Even regarding the genuineness/requirement of the payments for assessee s profession, the order of ld.CIT(A) is not a speaking one. In our view, the entire matter is required to be looked into afresh by the ld. CIT(A). In view of this, the impugned order of the Ld. CIT(A) is set aside and the appeal of the assessee is restored back to the file of the ld. CIT(A) to decide the same afresh after providing opportunity of being heard to the assessee. The assessee is also directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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