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(A) These appeals by Assessee are filed against the order of Learned Commissioner of Income Tax (Appeals)-28, New Delhi, [“Ld. CIT(A)”, for short], dated 10.10.2017 for Assessment Year 2015-16 and 2016-17. For the sake of convenience these appeals are hereby disposed of by this consolidated order. The grounds raised in these appeals are being reproduced hereunder:
Grounds of AY 2015-16:
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
2. That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.” Grounds of AY 2015-16:
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
2. That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.”
ITA Nos. 144 to 151/Del/2018 Medsave Healthcare (TPA) Ltd. Grounds of AY 2015-16:
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
2. That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.”
Grounds of AY 2015-16:
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
2. That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.”
Grounds of AY 2016-17:
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
2. That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.”
to 151/Del/2018 Medsave Healthcare (TPA) Ltd. Grounds of :
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
2. That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.”
Grounds of AY 2016-17:
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
2. That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.”
Grounds of AY 2016-17:
“1. The Ld. CIT(A) has erred in confirming the action of the AO in levying interest on late Payment of TDS and has failed to apply his mind to facts and circumstances of the case and has in an arbitrary and adhoc manner, suo moto levied interest on the late payment of TDS and hence the impugned order is to be set aside.
That the order/intimation has been processed in a mechanical manner without considering the hardship and financial instability that the assessee will go through which is against natural justice and the order/intimation is to be struck down.
The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing.”
to 151/Del/2018 Medsave Healthcare (TPA) Ltd. (B) At the time of hearing before us, the learned Authorized Representative (“Ld. AR”, for short) for the Assessee submitted that in respect of each of the present eight appeals, the Assessing Officer passed the corresponding orders without providing reasonable opportunity to the assessee to present its case. The Ld. AR submitted that the issues in dispute in all the 8 appeals should be restored back to the Assessing Officer for fresh order in accordance with law after providing the assessee a reasonable opportunity of being heard so that the assessee is able to present its case before the Assessing Officer.
(C) The Learned Senior Departmental Representative [“Ld. Sr. DR, for short] expressed no objection to the submissions of the Ld. AR of the assessee and agreed to the request of the Ld. AR of the assessee, for restoring the issues in dispute in the present appeals back to the Assessing Officer for fresh order in accordance with law, after providing a reasonable opportunity to the assessee. In view of the foregoing, and as both sides are in agreement to this, we set aside all the issues in dispute in the present eight appeals before us, back to the file of the Assessing Officer, for denovo orders in accordance with law after providing a reasonable opportunity to the assessee.
(C.1) By way of abundant caution, we hereby clarify that we are not expressing any opinion on the merits of the issues in dispute in these 8 appeals before us.
All legal and factual issues are left open to both sides (to the assessee as well as to the Revenue) in the fresh proceedings before the Assessing Officer in pursuance of this order. to 151/Del/2018 Medsave Healthcare (TPA) Ltd. (D) In the result, all eight appeals are treated as partly allowed for statistical purposes.
This order was orally pronounced on 26th October, 2021 in Open Court, in the presence of representatives of both sides, after conclusion of the hearing. Now this order in writing is signed today on 27.10.2021.