9911796707
TMI Blog2023 (7) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... IAL MEMBER: The present appeal has been preferred by the assessee against the order dated 28.10.2022 of the National Faceless Appeal Centre (hereinafter referred to as the 'CIT(A)') passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). 2. No one has put in appearance on behalf of the assessee. An application for adjournment has been received, whereby, the assessee has requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rving that the assessee could not prove or confirm from the said deductor M/s Loop Mobile (India) Ltd. that the assessee has not received any sum from the said company. 5. We have heard the ld. DR and gone through the record. A perusal of para 5 of the impugned order of the CIT(A) would reveal that the assessee before the CIT(A) has contended that even in preceding years, the said M/s Loop Mobile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in this respect despite objection of the assessee that it has not received any income from M/s Loop Mobile (India) Ltd.. It has been further contended through grounds of appeal that the said M/s Loop Mobile (India) Ltd. has gone into liquidation and that the Assessing Officer should have conducted enquiry with the liquidator of M/s Loop Mobile (India) Ltd. 6. After considering the facts on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the said deductor especially when the assessee has specifically denied any transaction with the said deductor. The same can be a result of any mistake or error also. In view of this, the impugned additions made by the lower authorities are set aside and the matter is restored to the file of the Assessing Officer to make appropriate enquiries in this respect from the deductor /from the ITR/as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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