ACIT CORPORATE CIRCLE 5(2), CHENNAI vs. QUESTNET ENTERPRISES INDIA PVT LTD., CHENNAI

This is an appeal filed by the Revenue against the order of Commissioner of Income-tax (Appeals)-3, Chennai in 17/A-3 dated 29.09.2017 for the assessment year 2014-15.

Mr.B.Sagadevan represented on behalf of the Revenue, and Mr.B.Gowthaman represented on behalf of the Assessee.

It was submitted by the ld.D.R that the Ld.CIT(A) had deleted the disallowance, made by the ld. Assessing Officer u/s.40(a)(ia) of the Act, on account of non-deduction of tax deduction at source by admitting fresh evidences. It was a submission that the order of the CIT(Appeals) was liable to be reversed.

In reply, ld.A.R drew our attention to Para Nos.4.8 & 4.9 at page-8 of order of the CIT(Appeals). It was further submitted that no fresh evidence has been produced before the Ld.CIT(A), and only Form-26AS, which was the evidence available before the ld. Assessing Officer, was considered by the Ld.CIT(A). It was a submission that the order of CIT(Appeals) was liable to be sustained.

I have considered the rival submissions. A perusal of para No.4.9 of the order of CIT(Appeals) clearly shows that no fresh evidence has been considered by the Ld.CIT(A) and what has been considered is only Form-26AS, which is a self-generated document as

In the result, the appeal of the Revenue stands dismissed.