AMOL RAMCHANDRA CHAVAN,,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 1 (2),, KOLHAPUR

ORDER

PER D. KARUNAKARA RAO, AM:

by the assessee are as under :- “1. On the facts and circumstances of the case and in law the CIT(A) erred in confirming the action of the AO in denying the credit of Tax Deducted at source of Rs. 1,75,131 on the ground that the same is not reflected in Form 26AS of the appellant.

2. On the facts and circumstances of the case and in law the AO erred in making addition of Rs.5,42,455 on account of introduction of capital as unexplained credit. The appellant craves leave to add to, amend, alter, delete or modify all or any of the above ground of appeal or raise a new ground of appeal before or at the time of hearing.”

3. Before me, none to represent the assessee despite service of notice by the ITAT. Therefore, this appeal is being decided on the basis of material available on record and after hearing of the ld. DR.

4. On the face of the appeal memo, it is noticed that the issue raised in the grounds relates to “the denial of credit of TDS qua the discrepancies in the 26AS Form”. Further, from the order of the CIT(A), it is noticed that this is a case where nobody was present before the CIT(A), Kolhapur at the time of adjudication of the appeal. The CIT(A) dismissed the appeal of the assessee and confirmed the addition without evidencing the facts relating to the “service of notice” to the assessee as per the Standard Operating Procedure. Considering the same, I am of the opinion that the matter should be remanded to the file of the CIT(A) for second round of adjudication. The CIT(A) is directed to issue notice and serve the same on the assessee before order is passed in accordance with the provisions of section 250(6) of the Act. In case, the assessee choose not to attend the notice of Revenue, the CIT(A) is free to confirm the addition. Accordingly, without going into the merits of the case, the grounds raised by the assessee are remanded to the file of the CIT(A) for fresh adjudication. Thus, the grounds raised by the assessee are allowed for statistical purposes.