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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
ORDER This appeal filed by the assessee is directed against the order of the CIT(A)-XXII, New Delhi, dated 30.9.2014 for assessment year 2010-11.
The sole ground that is argued before us is Ground No.2, which reads as follows:-
“2. That on the facts and in law, the Ld. CIT(A) erred in upholding the addition of Rs.10,48,856/- under section 40(a)(ia) of the Income Tax Act, 1961 (‘the Act’).”
The ld. Counsel for the assessee relied on the decision of the ‘A’ Bench of the Tribunal in in the case Ansal Landmark Township (P) Ltd., vide order dated 22.7.2014 and submits that the payees in this case have paid the taxes and the issue may be set aside to the file of the AO for the limited purpose of verifying whether the payees had paid their taxes and, thereafter, filed their return of income within the stipulated time. In reply, the ld. DR though not leaving his ground, submitted that the AO may verify this claim of the assessee.
Under these circumstances, I set aside this appeal to the file of the AO with a direction to verify the claim of the assessee as to whether the payees in this case have paid their taxes and filed their returns of income.
The assessee reserves the right to raise all other issues relating to this matter before the ld. AO. With these observations, I set aside this appeal of the assessee to the file of the AO for verifying as to whether the payees in this case have paid their taxes and filed their respective return of incomes and to dispose of the case denovo in accordance with law. The assessee is free to raise all contentions before the AO.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order pronounced in the open court on 04.11.2015.