M/S. SENIOR MATERIAL MANAGER NORTH WESTERN RAILWAY,BIKANER vs. THE INCOME TAX OFFICER, TDS, BIKANER, BIKANER

ITA 49/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2010-116 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal for AY 2010-11, but the CIT(A) issued notices and passed an order for AY 2011-12, for which no appeal was filed. The assessee did not respond to the notices as they were for an incorrect assessment year.

What did the Tribunal hold?

The CIT(A) erred by adjudicating an appeal for AY 2011-12 when the appeal filed was for AY 2010-11. The appellate order for AY 2011-12 is unsustainable as it was passed without jurisdiction and without affording an effective opportunity of hearing for the correct appeal.

What were the issues?

Whether an appellate order passed for an incorrect assessment year, for which no appeal was filed, is valid. Whether the assessee was denied an effective opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 206C(6A),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The present appeal has been filed by the assessee against the order dated 18.11.2024 passed by the learned CIT(A), arising out of the order passed by the ITO (TDS), Bikaner under section 206C(6A) of the Income-tax Act, 1961. The principal grievance raised before us is that though the appeal filed by the assessee before the learned CIT(A) pertained to A.Y. 2010-11, the learned CIT(A) has proceeded to pass the impugned appellate order for A.Y. 2011-12, for which admittedly no appeal had been filed by the assessee.

2 Asst. Year: 2010-11

2.

The relevant facts are that the assessee, Senior Material Manager, North Western Railway, Bikaner, was subjected to proceedings under section 206C(6A) in relation to alleged short collection of TCS o

The order continues below.

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