2021 (1) TMI 164

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..... , JM These two appeals are filed by the assessee against the order dated 27/03/2017 passed by CIT(A)- I, Noida for Assessment Year 2013-14 and A.Y. 2014-15. 2. The grounds of appeal are as under:- "Ground No. 1 The Ld. Commissioner of Income Tax (Appeals)-I, Noida {hereinafter referred to as 'Ld. CIT(A)}, has erred in law and on the facts and in the circumstances of the case in passing an e .....

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..... d. CIT(A) has erred in law and on facts of the case by passing an order without considering the first proviso of section 201(1) of the I. T. Act read with Rule 31ACB of the Income Tax Rules, 1962, thereby confirming the order passed by the A.O. Ground No. 6 The appellant craves leave to add, amend, alter or omit any of the above grounds of appeal as the circumstances may warrant on or before .....

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..... emises of the assessee on 19.06.2014. The ACIT(TDS), Noida issued summons and notices to the assessee to check the correct applicability of TDS provisions and in response to the same, the assessee filed all the required details in the manner called for. Thereafter, the Assessing Officer passed order u/s 201/201(1A) of the Act and held that the assessee was liable to deduct TDS @ 10% u/s 194J of th .....

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..... the CIT(A). The CIT (A) dismissed the appeal of the assessee. 5. At the time of hearing none appeared on behalf of the assessee despite giving requisite notices. Therefore, we are proceeding the present appeal filed by the assessee on the basis of assessment order and the order of the CIT(A). 6. The Ld. DR relied upon the assessment order and the order of the CIT(A). 7. We have heard Ld. DR and .....

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..... is also emerging from the same order of the CIT(A) to that of A.Y. 2013-14, this appeal is also partly allowed for statistical purpose. 8. In result, both the appeals of the assessee are partly allowed for statistical purpose. 9. Order is pronounced in the open court in presence of both the parties on 05th January, 2021. Order pronounced in the Open Court on this 05th day of January, 2021.
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