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Facts
The assessee is an AOP/BOI deriving income from business. The return of income for AY 2022-23 was filed declaring income of Rs. 2,06,030. CPC issued a refund of Rs. 20,04,182 instead of Rs. 26,29,182 claimed by the assessee. The assessee appealed before the CIT(A) against the intimation u/s 143(1), but the appeal was dismissed on grounds of a 199-day delay.
Held
The Tribunal set aside the order of the CIT(A) and remanded the matter to the Assessing Officer. The direction was to verify the TDS claim as per Form 26AS and grant of refund, and pass a fresh order after giving the assessee a reasonable opportunity of hearing. The appeals were allowed for statistical purposes.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal on grounds of delay without condoning it, and whether the issue of refund needs to be re-examined.
Sections Cited
143(1), 139(9), 1940, 194Q
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 10.03.2025 passed by Ld. Addl./JCIT(A)-7, Kolkata [‘Ld. CIT(A)’] for the assessment years 2022-23 and 2023-24 respectively. 2. Since identical facts and common issues are involved in both the above captioned appeals of the assessee, therefore, we proceed to dispose of the same by this common order.
& 1361/PUN/2025 3. First, we shall take up the appeal of the assessee in for assessment year 2022-23 as the lead case for adjudication. ITA No.1360/PUN/2025, A.Y. 2022-23 : 4. The appellant has raised the following grounds of appeal :-
1. The ld CIT(A) erred in law and on facts in dismissing appeal by not condoning the delay without appreciating the facts and circumstances of the case.
2. In the facts and in the prevailing circumstances of the case, the learned CIT(A) in not granting the claim of TDS as per the return of income and not issuing the refund to the applicant of Tax paid for the relevant AY 2022-23.
3. The appellant craves leave to add, alter, modify or substitute any ground of appeal at the time of hearing.”
5. Facts of the case, in brief, are that the assessee is an AOP/BOI and derives income from business. The return of income for assessment year 2022-23 was furnished on 08.10.2022 declaring total income of Rs.2,06,030/-. After processing the return of income u/s 143(1), CPC issued refund of Rs.20,04,182/- instead of Rs.26,29,182/- which was claimed by the assessee.
6. Aggrieved with the above intimation u/s 143(1) of the IT Act, the assessee preferred an appeal before Ld. CIT(A), who vide order dated 10.03.2025 dismissed the appeal filed by the assessee on the ground of delay of 199 days in filing of the appeal before him.
& 1361/PUN/2025 7. It is the above order against which the assessee is in appeal before this Tribunal.
Ld. AR appearing from side of the assessee submitted before us that the order passed by Ld. CIT(A) is unjustified. Ld. AR further submitted that the CPC issued notice u/s 139(9) of the IT Act and in response to the same, the assessee furnished clarification that the difference in the turnover as appearing in Form 26AS and that shown in the books of accounts is due to the reason of TDS u/s 194O and 194Q of the IT Act on the same volume of turnover. Accordingly, it was requested before the bench to set-aside the order passed by Ld. CIT(A) and remand the matter back to the file of JAO for deciding the issue afresh.
Ld. DR appearing from side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same.
We have heard Ld. Counsels from both the sides and perused the material available on record including paper book furnished by the assessee. In this regard, we find that Ld. CIT(A) has dismissed the appeal without condoning the delay of 199 days. Considering the totality of the facts of the case and in the interest of justice, we & 1361/PUN/2025 deem it appropriate to set-aside the order passed by Ld. CIT(A) and without going into merits of the case, remand the matter to the file of Jurisdictional Assessing Officer with a direction to verify the claim of the assessee regarding allowance of TDS as per Form 26AS and grant of refund as per return of income and pass order afresh after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. Jurisdictional Assessing Officer in this regard and produce submissions/documents/evidences in support of claim of refund without taking any adjournment under any pretext, otherwise Ld. Jurisdictional Assessing Officer shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal
raised by the assessee are partly allowed for statistical purposes.
11. In the result, the appeal filed by the assessee in for A.Y. 2022-23 is allowed for statistical purposes.
A.Y. 2023-24 : 12. Since the facts and issues involved in the appeal of the assessee for the assessment year 2022-23 are identical to the facts of the case for assessment year 2023-24, therefore, our decision in ITA