Ex-parte order set aside as non-production of documents before lower authorities duly explained

Kokila Cotton Export Ltd Vs ACIT (ITAT Ahmedabad)

ITAT Ahmedabad held that assessee satisfactorily explained non-production of documents before lower authorities. Accordingly, ex-parte order passed is set aside and matter is remanded back to AO for fresh consideration.

Facts- The main ground in these appeals is disallowance made u/s. 40(a)(ia) of the Act on account of non-deduction of TDS u/s. 195 of the Act for the commission payments made to foreign agents. It is undisputed fact that the assessee company is engaged in export business for the earlier assess

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