Non submission of Form No. 26A before AO- ITAT restores appeal to AO

Arvind Purseth Vs CIT(A) (ITAT Cuttack) It was submitted by the ld. Sr. DR that the only issue in the appeal of the assessee was that TDS had not been deducted in respect of payments made to M/s Sundaram Finance Ltd. and M/s Gulshan Freight Carrier. It was the submission that Form 26A had been produced before the ld.CIT(A) but had not been produced before the AO. Consequently, the ld. CIT(A) had refused to admit the Form No.26A on the ground that it was in the nature of fresh evidence. It was the submission that the order of the ld. CIT(A) is liable to be upheld. We have considered the rival s...