TMI Blog2020 (9) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case, the remand of the case is imperative. Accordingly, it is directed that the assessee shall be at liberty to adduce the evidence with regard to the payments made to Abdul Rahim and Srinivas before the CIT (Appeals). The aforesaid evidence shall be considered by the CIT (Appeals) and in case, CIT (Appeals) deems it appropriate, he shall be at liberty to seek the remand report from the Assessing Officer and thereafter to decide the matter afresh in accordance with law. To the aforesaid extent, the order passed by the Tribunal is modified. No substantial questions of law - I.T.A. NO.407 OF 2010 - - - Dated:- 31-8-2020 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD APPELLANT (BY SRI. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant under the facts and circumstances of the case? (iv) Whether the Tribunal was justified in law in not holding that when the provisions of Chapter XVII B of the Act is not invoked consequently provisions of Section 40(a)(ia) of the Act is not attracted as the appellant is not held as assessee in default under Chapter XVII B of the Act under the facts and circumstances of the case? (v) Whether the Tribunal failed to appreciate that for the purpose of invoking the provisions of Section 40(a)(ia) of the Act firstly there should be a finding that the provisions Chpater XVII B is attracted for the purpose of disallowance under Section 40(a)(ia) of the Act under the facts and circumstances of the case? 2. Thereafter an additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, remitted for re-examination, on the parameters indicated in paragraph 7 of the order. In the result, the appeal was partly allowed. Being aggrieved, the assessee is in appeal before us. 4. Learned Senior counsel for the assessee submitted that in the facts and circumstances of the case, the assessee could not have treated as an assessee in default by invoking the provisions of Section 40(a)(ia) of the Act. It is also submitted that during the course of the assessment proceedings, the assessee had contended that assessee had made payment of handling charges to T.Shivakumar, Abdul Rahim and Srinivas and the aforesaid payments were made as agents who in turn paid labour charges to multiple labourers. It is further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case is imperative. Accordingly, it is directed that the assessee shall be at liberty to adduce the evidence with regard to the payments made to Abdul Rahim and Srinivas before the Commissioner of Income Tax (Appeals). The aforesaid evidence shall be considered by the Commissioner of Income Tax (Appeals) and in case, Commissioner of Income Tax (Appeals) deems it appropriate, he shall be at liberty to seek the remand report from the Assessing Officer and thereafter to decide the matter afresh in accordance with law. To the aforesaid extent, the order passed by the Tribunal is modified. In view of preceding analysis, it is not necessary for us to answer the substantial questions of law framed by this court. In the result, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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