TMI Blog2019 (8) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the AR of assessee. The CIT(Appeals) has failed to appreciate the fact that to retrieve old information from voluminous physical data is a herculean task. We are of considered view that sufficient opportunity to produce relevant information/data was not afforded to the assessee. Taking into consideration entirety of facts, we deem it appropriate to restore all these appeals back to the file of CIT (Appeals) for de-novo adjudication, after affording reasonable opportunity of hearing to the assessee, in accordance with law. AR during the course of submissions has raised a legal ground challenging the validity of orders passed u/s. 201(1) and 201(1A) on the ground of limitation. This ground was neither raised by assessee befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R submitted that out of total 53 appeals, 21 appeals pertain to assessment year 2009-10. The information regarding TDS on the interest payments was sought by the Assessing Officer for the period relevant to assessment year 2009-10 sometimes in the end of January, 2016. Based on the information received from various branches of the assessee, show cause notices were issued to the Branches of assessee by Assessing Officer on 05-03-2016 seeking various information on TDS by 22-03-2016. The Head Office of the bank submitted information in respect of all the branches through e-mail to Assessing Officer on 21-03-2016. Not satisfied with the information furnished, the Assessing Officer passed the order u/s. 201(1) and 201(1A) in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii. Details of the depositors wherein interest was paid on maturity but no tax at source was deductable. 2.3 The ld. AR submitted that though effort was made to furnish the entire information available in short span, but due to paucity of time and voluminous records to be searched, entire information could not be retrieved, as the information sought was almost 6 years old. This resulted in mismatch of data available with the assessee and the information with the Assessing Officer. The Assessing Officer passed the orders in the case of respective Branches of assessee Bank making additions u/s. 201(1) and 201(1A) of the Act. The assessee carried the issue in appeal before the Commissioner of Income Tax (Appeals). The Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee by the Commissioner of Income Tax (Appeals) and the Assessing Officer. However, the assessee failed to produce relevant documents to support its contentions. The ld. DRs filed a chart indicating date of show cause notice, date of hearing as per show cause notice and the date of passing the orders u/s. 201(1) and 201(1A) of the Act, by the Assessing Officer. The ld. DRs further pointed that wherever the assessee had produced documentary evidence to show compliance of TDS provisions, the benefit of same has been granted to the assessee by the authorities below. 4. We have heard the submissions made by representative of rival sides and have examined the impugned orders. The impugned orders in all the appeals are iden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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