TMI Blog2022 (8) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel as aforesaid we find that for the ends of justice the assessee be given a further opportunity of being heard in order to substantiate the claim for non-deduction of TDS. Hence, we dispose of this ground of appeal by remitting the same to the file of the AO to consider the issue afresh and to pass a reasoned order upon giving an opportunity of being heard to the assessee and upon considering the evidences in respect of the claim made by the assessee in regard to the remittances which the assessee may choose to file at the time of hearing of the matter. This ground of appeal is, thus, disposed of for statistical purposes. Addition on account of non-deduction of tax on rent paid - HELD THAT:- It is the case of the assessee that all the payments were made below the amount and therefore, tax was not deducted. Another opportunity of being heard has been requested to be given to the assessee by the Ld. A.R. before us in order to substantiate the claim of the assessee before the authorities below which has not been controverted by the Ld. D.R. Keeping in view the submissions made by the parties for the ends of justice we are disposing of this ground by remitting the issue to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefrom it appears that the Director of the assessee company had shifted to Mumbai and rarely comes to his native village at Surendranagar. The notice sent to the address available with the Department, therefore, could not be complied with in due time and hence there is some delay in preferring the appeal before us. There is no deliberate intention to delay in preferring such appeal by the assessee and unless the delay is condoned, the assessee would suffer irreparable loss and injury as also stated and submitted by the assessee in the said affidavit filed before us. At the time of hearing of the matter the Ld. Counsel appearing for the assessee reiterated the above facts before us and prayed for condonation of delay which has not been objected by the Ld. DR with all his fairness. Having regard to the facts and circumstances of the case as narrated by the assessee which seems to be genuine, we condone the delay in preferring the appeal before us. ITA No. 508 / Ahd / 2018 ( A. Y. 2012 - 13 ) : - 3. There is a delay of 72 days in filing the instant appeal before us. The assessee has filed an affidavit explaining the said delay on the same plea as made in ITA No. 458/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have also perused the relevant materials available on record. 11. It is a fact that since the assessee has not been able to produce any such evidence to justify the genuineness of the deposit made to the bank account before the authorities below. But the Ld. Counsel appearing for the assessee before us prayed for another opportunity to be given to the assessee to substantiate the genuineness of source of cash deposit in the bank and thus the issue may be remanded to the file of the Ld. AO for deciding the same afresh as contended by him. 12. The Ld. DR relied upon the order passed by the authorities below. 13. Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case we find it fit and proper to give a further opportunity to the assessee to submit the source of cash deposit by supporting the evidence for proper adjudication of the matter. We, therefore, dispose of this issue by remitting the same to the file of the Ld. AO to decide the same afresh by passing a reasoned order upon giving an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eems to be acceptable. The same has not been considered in its proper perspective by the Revenue as it is evident from the order impugned. 17. Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case and particular documents relied upon by the assessee's counsel as aforesaid we find that for the ends of justice the assessee be given a further opportunity of being heard in order to substantiate the claim for non-deduction of TDS. Hence, we dispose of this ground of appeal by remitting the same to the file of the AO to consider the issue afresh and to pass a reasoned order upon giving an opportunity of being heard to the assessee and upon considering the evidences in respect of the claim made by the assessee in regard to the remittances which the assessee may choose to file at the time of hearing of the matter. This ground of appeal is, thus, disposed of for statistical purposes. 18. Ground No. 3:-The third ground of appeal has been raised in ITA No. 459/Ahd/2018 for A.Y. 2011-12 in regard to the addition of on account of non-deduction of tax on the Rent. 19. We have heard the rival submissions made by the respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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