ORDER

Per CHANDRA POOJARI, AM:

This appeal filed by the assessee is directed against the order of the CIT(A) , Trivandrum dated and pertains to the assessment year 2010-11.

2. The only issue in this appeal is with regard to determination of short deduction of Rs.8,25,310/- u/s. 201(1) of the Act and the payments made in the instant case do not fall within the ambit of section 194J of the Act, instead section 194C of the Act would be attracted.

2.1 The assessee has filed the following additional ground:

“For that the assessee cannot be treated as an assessee in default where the payees have admitted the income and paid the tax due in their return of income.”

The assessee submitted that failure to raise the additional ground was due to inadvertence and is not intentional. Therefore, he prayed to admit the above additional ground.

2.2 We have heard both the parties. We find that the assessee has sufficient and reasonable cause for failure to raise the additional ground before the Tribunal. Hence, we admit the additional ground.

3. The facts of the case are that a survey was carried out in the business premises of the assessee on 20.07.2010 to verify whether tax had been deducted at source aga