TRANSSTORY-JSC-EC-UES-JV,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

At the outset, learned AR submitted that sufficient opportunity is not given before the learned CIT(A) recording that though assessee claimed that the Government has made payments on account of hire charges, directly to M/s. SHEI Equipments Finance Limited and the respective TDS has also made by book adjustment by the Government, assessee did not produce any concrete evidence of TDS made by or on behalf of the assessee and neither order nor certificate from any Government agency in support of the assessee’s claim, and, therefore, the learned Assessing Officer denied the claim of the assessee. He submits that it was also observed by the learned CIT(A) that the assessee has also failed to furnish any supporting evidences in support of his claim.

Learned DR submits that since the assessee did not produce relevant evidence, the authorities are justified in making/sustaining the disallowance. He further submitted that this is a question of fact and no amount of evidence can be permitted/appreciated at the second appellate stage and, therefore, if for any reason, the Bench feels it necessary, the issue may be remanded to the file of learned CIT(A). 4. We have gone through the record in the light of the submissions made on either side. We considered the submissions in the perspective of faceless appeals procedure and the problems pleaded by the assessee. Having regard to the facts and circumstances of the case, we are of the considered opinion that it would be in the interest of justice to afford an opportunity to the assessee to produce all the evidences available to justify its claim. We are of the opinion that the highest that would happen by affording an opportunity to the assessee to prosecute its appeal before the learned CIT(A) by submitting the evidences, is that a cause could be decided on merits. When the technicalities are pitted against the delivery of substantial justice, the former must give way to the latter. 5. With this view of the matter, while setting aside the impugned order and restoring the appeal to the file of the learned CIT(A), we direct the assessee to co-operate with the first appellate authority in getting the matters disposed of on merits, without seeking any adjournments and the learned CIT(A) to take a fresh look at the matter, after affording a reasonable opportunity to the assessee of being heard. We order accordingly.