ELIXIR REALTY SOLUTIONS PRIVATE LIMITED,DELHI vs. ACIT, CIR 7(1), DELHI

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A),
Agra’s
DIN and order no.
ITBA/APL/S/250/2024-
25/1073526555(1), dated 20.02.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
3. Coming to the assessee’s sole substantive grievance seeking to reverse both the learned lower authorities’ action denying TDS
Assessee by None
Department by Sh. Akhilesh Kumar Yadav
Date of hearing
03.06.2025
Date of pronouncement
03.06.2025
2 | P a g e credit of Rs.4,97,754/- deducted by M/s. Orion Automobiles Pvt.
Ltd., it emerges that the same has been rejected for the sole reason that the said deductor had not credited/deposited it in the prescribed account within the due date.
4. This being the clinching factual position, the tribunal is of the considered view that the assessee’s instant appeal more requires afresh factual verification of the learned assessing authority than a substantive adjudication under section 254(1) of the Act. This instant sole substantive grievance is restored back to the Assessing
Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
5. This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 3rd June, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 3rd June, 2025. RK/-