M/S SOHAM ESTATES ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX-3, THANE

Both the appeals filed by the assessee are directed against the orders dated 10.01.2023 passed by the learned Commissioner of Income Tax (Appeals)-11, Pune (in short ‘Ld. CIT(A)’) and they relate to Assessment Years 2015-16 & 2017-18.

The ld. AR submitted that the Ld. CIT(A) has dismissed both the appeals on the reasoning that assessee has not paid the admitted tax prior

He submitted that the Ld. CIT(A) has taken a view that assessee has not paid the admitted tax prior to filing of appeals before him on the basis of information provided in Form No.35. He submitted that there was some typographical error in filling-up column of Form 35 and hence the Ld CIT(A) was not justified in arriving at erroneous conclusion without verifying the correct facts. Since the observations made by the Ld. CIT(A) were factually incorrect, the ld. AR contended that the Ld. CIT(A) was not justified in dismissing the appeals of the assessee.

We heard the Ld. DR and perused the record. The details of tax paid by the assessee were examined by Ld DR also. Having regard to the fact that assessee has paid the admitted tax in both the years prior to filing of the appeals before the Ld. CIT(A), we are of the view that the First Appellate Authority was not justified in dismissing the appeals of the assessee without appreciating the facts correctly. Accordingly, we set-aside the orders passed by the Ld. CIT(A) in both the years. Since the Ld. CIT(A) has not adjudicated the appeals on merit, we restore all the issues contested by the assessee in both the years to the file of the Ld. CIT(A) for adjudicating them afresh, after adequate opportunity of hearing to the assessee.