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2016 (11) TMI 1060 - ITAT MUMBAI

2016 (11) TMI 1060 - ITAT MUMBAI - TMI - Revision u/s 263 - provisions of TDS u/s 40(a)(ia) application - Held that:- 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 i .....

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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 the assessee have been heard together and are being disposed of by this common order, for the sake of convenience. 2. First, we take up assessee s appe .....

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22.7.2014. However, on the said date Bench did not function.The case then posted on 11.11.2014 and then for 16.2.2015. However, none appeared on behalf of the assessee and it was ordered to issue notice to the assessee by a registered post. The case was fixed for hearing on 18.3.2015 again on 18.3.2015 no one appeared on behalf of the assessee and the case was adjourned to 2.7.2015. Thereafter the case was fixed for 29.10.2015 on which date the counsel for the assessee appeared and requested fo .....

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ence 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 .....

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supposed to carefully pursue and prosecute it. It is not the duty of this Tribunal to issue notice each and every time to the assessee to come and appear in her own appeals, when the next date of hearing is duly informed in open court or through Notice Board whenever the Bench did not function. However, a perusal of the above sequence of dates of hearing reveals that the assessee/her representative have always been reluctant to attend the case and all the time they have to be called upon either .....

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appeal before the Tribunal was 15.5.2011. It has further been pleaded that her Chartered 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 .....

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704 days for filing the present appeal. Even though earlier Chartered Accountant did not co-operate with her, yet, she required to file appeal in a reasonable time. The delay of few days for non co-operation of the Authorized Representative/CA can be understood, but it has not been explained as to what prevented the assessee to engage another representative for a period of above two years. Even the explanation tendered by the assessee is general and vague. The assessee has failed to explain any .....

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tion of the assessment proceedings carried under section 143(3) read with section 263 of the Act. The assessee in this appeal has taken the following grounds : 1. The learned Commissioner of Income Tax (Appeals) - 3, Mumbai ("CIT(A) erroneously confirmed the Addition of ₹ 8,00,000 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 s .....

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o Super Cassettes Industries Limited towards the Video Production Charges and so is the case with CJT(A), leading to conclude that none of the TDS Provisions, either section 194C or section 194J, were applicable to the said Payment. In the absence of clarity about which specific TDS Provision applies to a Transaction, the Addition is uncalled for and invalid ab initio. 3. The learned CIT(A) failed to appreciate that the Appellant is a Professional and was consistently following Cash Accounting S .....

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yment and Name of Director. The said Company had all the rights, including selection of Director of the said Video Album as stated in its Letter dated 16.07.2005 and the Appellant had no choice of selection in the matter whatsoever. 5. The learned CIT(A) failed to appreciate that the Appellant has established the veracity of Payment of ₹ 8,00,000 to Super Cassettes Industries Limited towards the Video Production Charges by producing all relevant supporting Documents. 6. Since the Revision .....

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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/M/2013, we proceed to decide this appeal also ex-parte of the assessee after hearing the ld. DR. 10. As revealed from the above grounds of appeal, the only issue raised by the assessee through the grounds of appeal is relating to confirmation of addition of .....

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