14 ITO (TDS) vs. Tata Teleservices Ltd. [[2021] 92 ITR(T) 87 (Delhi - Trib.)] ITA Nos.:1685 & 1686 (DEL.) of 2017 A.Y.: 2008-09 and 2009-10; Date of order: 27th September, 2021
Powers of Commissioner (Appeals) are co-terminus with powers of Assessing Officer and that he is empowered to call for any details or documents which he deems necessary for proper adjudication of issue
FACTSIt was seen that no proper opportunity was given to the assessee to justify its case of non deduction of tax at source and ground was raised before the Ld. CIT(A) for violation of principles of natural justice by the assessee. The assessee had submitted additional evidence before the Ld. CIT(A) in the aforesaid matter. The Ld. CIT(A) had accepted the said evidence, without taking recourse to Rule 46A of the Income-tax Rules. The revenue filed an appeal before the ITAT on the ground that the CIT(A) erred to admit the additional evidence produced by the assessee before him in contravention of Rule 46A(3) of the Income-tax Rules, 1962, in as much as no opportunity was given to the Assessing Officer to examine the correctness of the additional evidence produced by the assessee before the CIT(A).
HELDThe ITAT observed that the assessee had raised the ground of violation of principles of natural justice before the CIT(A) since no proper opportunity was given to the assessee to justify its case. The assessee did not make any application fo
