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Income Tax Appellate Tribunal, : RANCHI BENCH, RANCHI
Before: SHRI S.S.GODARA
Date of hearing 03.03.2020 Date of pronouncement 03.03.2020 O R D E R S. S. Godara(Oral): These assessee’s three appeals for assessment years 2015-16, 2016-17 & 2017-18 arise against the Commissioner of Income Tax (Appeals), Hazaribagh, Jharkhand dated 26.09.2018 passed in case no.10439,10440&10441/HZB/2017-18 involving proceedings u/s 201(1) of the Income Tax Act, 1961 (in short ‘the Act’). Heard Dr. Bhanu Giri, learned authorised representative for assessee and Smt. Nisha Singhmarr appearing for the department.
The assessee’s identical sole substantive grievance raised in the instant three appeals challenges correctness of both the lower authorities’ action treating it as the assessee in default to the tune of Rs.9,17,348/-, Rs.962,126/- and Rs.7,82,972/-; assessment year wise, respectively after holding it to have deducted but not paid the TDS. I notice from a perusal of CIT(A)’s identical detailed discussion that he himself has held the assessee to have deducted TDS on actual payments than mere provisions. I observe in these facts that the instant issue as to whether the assessee ought to have deducted TDS on mere provisions as well requires factual as well legal adjudication at the Assessing Officer’s end. I therefore restore the assessee’s instant sole substantive grievance back to the Assessing Officer. Sail Refractory Unit Learned counsel undertakes to appear before the Assessing Officer on or before 31.05.2020 for further proceedings.
These assessee’s three appeals are allowed for statistical purposes.
Order is pronounced in the open court on 03.03.2020.