9911796707
TMI Blog2024 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2016 for AY 2011-12. 2. Grounds taken by the assessee are as under: "1. That, on the facts and in the circumstances of the case, the Ld. C.I.T.(A), NATIONAL FACELESS APPEAL CENTER (NFAC) [hereinafter referred to as C.I.T.(A)] erred in confirming the addition made by the Ld. Assessing Officer [hereinafter referred to as AO). 2. That under the facts and in the circumstances of the case, Ld.CIT (A) erred in passing order ex-parte. 3. That under the facts and in the circumstances of the case, the Ld. CIT (A) erred in ignoring the adjournment request filed by assessee on 29.05.2023 seeking adjournment upto 13.06.2023. 4. That under the facts and in the circumstances of the case, the Ld. CIT(A) erred in confirming the addition of a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reason. The assessment was therefore reopened u/s. 147 of the Act for the reason that the assessee failed to deduct tax at source on payment of Rs. 24,00,84,000/- made to M/s. Sarda Vanijya Pvt. Ltd. towards service job work contract. Accordingly notice u/s. 148 of the Act was issued to the assessee company on 28.08.2015. The A.O. in the assessment order mentioned that no return of income was filed by the assessee in response to said notice issued u/s. 148 of the Act. Subsequently, during the course of assessment proceedings notice u/s. 142(1) of the Act along with questionnaire was issued and served on the assessee on 01.12.2016 but there was no compliance to this notice issued by the A.O. Since the assessee failed to provide any substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowance made by Ld. AO on the payments made to Sarda Vanijya Pvt. Ltd. (in short "SVPL") on account of surplus service job work contract on which tax had not been deducted at source leading to a disallowance u/s. 40(a)(ia) of the Act. Ld. AO in his order has noted that assessee had claimed that the contractor SVPL had produced a certificate issued u/s. 197(1) of the Act for lower deduction of TDS because of which it had not deducted tax at source on the payment so made. However, according to Ld. AO, Ld. ITO, TDS-3(3), Kolkata had confirmed that no certificate of lower deduction of tax u/s. 197(1) was issued in the name of the contractor because of which he made the disallowance. 5. According to us, these are the facts which are verifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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