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 assessment years as well as subsequent ass...