NISHI KANTA GHOSH,HOWRAH vs. ITO, WD-55(2), KOLKATA, LUCKNOW

The only issue is to be decided as to whether the CIT-A is justified in confirming the addition/disallowance made by the AO for non-deduction of TDS in the facts and circumstances of the case.

At the outset, it is noticed that the appeal of assesse was filed with the delay of 201 days. After hearing both the parties and perusing the affidavit dt. 25th May 2015 filed by assessee stating the reasons therein and the delay of 201 days are condoned.

After hearing both the parties, we find that the assesse filed additional submissions in respect of commission to salesmen. The CIT-A sought remand report from the AO. According to CIT-A, he sent the remand report to assessee for his comments. However, for non- compliance of the same, he confirmed the addition(s) made by the AO. We find that the said remand report was received by the assessee on 15-11-2014, but the CIT-A passed his order on 09-09- 2014. Therefore, taking into consideration the submissions of the ld.AR, facts of the case and in the interest of justice, we deem it fit and proper to remand the matter to the file of CIT-A for his fresh adjudication. The assesse is at liberty to file necessary evidences/explanation in support of his contention, claim and reply to remand report. Grounds raised by the assessee are allowed for statistical purposes.

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