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Facts
The assessee's appeal was ex-parte as no one appeared. The assessee contended that the CIT(A) dismissed the appeal without affording an opportunity and that the AO wrongly disallowed TDS credit.
Held
The Tribunal decided to remit the issue back to the Assessing Officer to verify the TDS credit documents after giving the assessee adequate opportunity of being heard.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without granting an opportunity of hearing and if the AO's disallowance of TDS credit was justified.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC’’ : NEW DELHI
Asstt. Year : 2016-17 Ramprastha Promoters and Developers vs. Income Tax Officer, (P) Ltd., TDS Ward 78(1), C-10, C Block, Main Market, Aayakar Bhawan, Vasant Vihar, Laxmi Nagar, New Delhi New Delhi (PAN: AADCR6481J) (Appellant) (Respondent) Appellant by : None Respondent by : Shri Sangeet Bansal, Sr. DR Date of Hearing 04.08.2025 Date of Pronouncement 04.08.2025 ORDER This appeal by the assessee is emanating from the order dated 26.3.2025 of the Addl/JCIT(A)-7, Mumbai in Appeal No. ITBA/APLS/250/2024- 25/1075060581(1) relating to assessment year 2016-17.
None appeared on behalf of the assessee, despite issue of notice for hearing, hence, I am deciding the appeal exparte qua the assessee, after hearing the Ld. DR and perusing the records. It is noted that it was the contention of the assessee that CIT(A) dismissed the appeal without giving opportunity to the assessee as it had requested for adjournment upon getting clarification for the Ld. CIT(A). It was the further contention that AO erred in disallowing of TDS at Rs. 2,12,000/- which could not be pointed out during the course of verification process, without giving any opportunity to the assessee.
In view of the aforesaid factual matrix and in the interest of justice, in my considered opinion, the AO should verify the documents relating to TDS credit and decide the issue accordingly, for which Ld. DR has no objection. Accordingly, issue in dispute is remitted back to the file of the Assessing Officer with the directions to consider the same afresh, after giving adequate opportunity of being heard to the assessee, in accordance with law amd verify the documents for the claim of the TDS credit. Assessee is also directed through Ld. AR to fully cooperate with the Assessing Officer during the proceedings and provide him all the necessary evidences/documents for his consideration.
In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 04.08.2025.