SHRI JORA RAM VISHNOI,JODHPUR vs. ADIT, CPC, ITO, WARD-3(1), BENGALURU / JODHPUR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER &10/Jodh/2023 (ASSESSMENT YEARS- 2018-19 & 2019-20) Shri Jora Ram Vishnoi Vs Asst. Director of 0, Village Post Fitkasani VIA Income Tax, CPC, Banar, Jodhpur-352001. Bengaluru. (Appellant) (Respondent) PAN NO. AAGPV 9952 N Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of 20/01/2023 Pronouncement O R D E R PER: Dr. S. Seethalakshmi, JM These are two appeals filed by the assessee aggrieved from the order of the National Faceless Appeal Centre, Delhi (herein after referred as “ NFAC” ), Ld. CIT(A) for the assessment years 2018-19 & 2019-20 dated 28.10.2021 & 29.10.2021 respectively. Since the issues involved are common in all the appeals were heard together, therefore, these are being disposed off by this common order for the sake of convenience and brevity.

2 &10/Jodh/2023 Shri Jora Ram Vishnoi 2. We take ITA No. 09/Jodh/2023 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee:- “1. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in upholding the validity of order passed by the Ld. CPC u/s 143(1) of the Act.

2. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in sustaining the addition of Rs. 17,85,588/- in respect of payment of ESI & PF made by CPC u/s 143(1) of the Act.

3. That on the facts and in the circumstances of the case, the ld. CIT(A)erred in confirming the addition in respect of contribution to ESI & PF made by ld. AO u/s 143(1) which is beyond the jurisdiction.

4. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing.

5. The petitioner prays for justice & relief.”

The ld. Sr. DR relied upon the orders of the lower authorities and 5. contended that the lower authorities has passed the order on merit and Ld DR strongly placing reliance on the recent decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Limited Vs. CIT in Civil Appeal No. 2833 of 2016 dated 12.10.2022, the impugned order disallowances to be dismissed.

We have considered the submission of the ld. DR as well the materials 6. available on record. We note that the assessee seeks to raise certain legal grounds. Hence, we are of the view that all issues may be restored to the file of the AO for examine the issues that may be urged by him. Accordingly, we set aside the order of the ld. CIT(A) and restore all issues to the file of the Ao for verification and fresh hearing by providing adequate opportunity to the assessee. Thus the appeal of the assessee is allowed for statistical purposes as per direction mentioned above.

4 &10/Jodh/2023 Shri Jora Ram Vishnoi 7. In A.Y 2019-20, the Bench noted that the facts and circumstances of the case are exactly identical to the facts and circumstances of the case in ITA No. 09/Jodh/2023, therefore, our findings and directions contained therein shall apply mutatis mutandis to these appeal. In the result, both the appeals of the assessee are allowed for statistical purposes .

Order pronounced in the open Court on 20/01/2023.