M/S ENVIRON SOLAR (P) LTD.,KOLKATA vs. I.T.O.,WARD-13(1), KOLKATA

We have heard rival contentions. On careful consideration of the facts and circumstances of the case, perusal of the papers on record, orders of the authorities below as well as case law cited, we hold as follows:- 3. The ld. Counsel for the assessee submitted that there was an excess deduction of TDS by the payer. He submitted that this fact of having deducted TDS in excess than what was legally required to be done, is accepted by the payer. He pointed out that the Assessing Officer based on such excess deduction of TDS , determined the turnover of the assessee at a higher figure than what was the actual turnover. He prayed that the matter may be restored to the file of the Assessing Officer to verify the facts and arrive at the correct turnover.

The ld. D/R had no objection in the matter being restored to the file of the Assessing Officer for fresh adjudication and determination of the correct turnover.

In view of the above submissions, we set aside the matter to th In view of the above submissions, we set aside the matter to th In view of the above submissions, we set aside the matter to the file of the Assessing Officer for fresh adjudication, in accordance with law, after giving the assessee Assessing Officer for fresh adjudication, in accordance with law, after giving the assessee Assessing Officer for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard. adequate opportunity of being heard.

In the result, appeal of the assessee is allowed for statistical purposes. In the result, appeal of the assessee is allowed for statistical purposes. In the result, appeal of the assessee is allowed for statistical purposes.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy J. Sudhakar Reddy] Judicial Member Accountant Member Accountant Member Dated : 19.02.2020 {SC SPS} Copy of the order forwarded to: