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Facts
The assessee filed an appeal for AY 2016-17 against an order of the CIT(A) which upheld an order passed by the AO raising a demand. The assessee requested a further opportunity of hearing before the lower authorities.
Held
The Tribunal accepted the assessee's prayer for a fresh hearing, setting aside the impugned order. The appeal was restored to the CIT(A) for de novo adjudication with a direction for the assessee to present its case.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the lower authorities, in light of principles of natural justice.
Sections Cited
201(1), 201(1A)
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year: 2016-17) Rashtriya Madhyamik Shiksha Abhiyan DCIT बनाम/ DPEP Bhawan, Below Main Bus Stand TDS Circle Vs. Lalpani (HP) 171001 Panchkula. �थायीलेखासं./जीआइआरसं./TAN/GIR No. PTLR-13197-C (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Sh. Aman Singhi (CA) (Virtual) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Tarundeep Kaur (CIT)(Virtual) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 04-09-2025 घोषणाकीतारीख /Date of Pronouncement : 22-09-2025 आदेश / O R D E R Per Laliet Kumar (Judicial Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Indore [CIT(A)] dated 20-01-2025 in the matter of an order passed by Ld. AO u/s 201(1) / 201(1A) on 29-12-2017 raising certain demand against the assessee for default in TDS provisions of Sec.194C. The Ld. CIT(A) confirmed the same for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. CIT-DR.
Keeping in the mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal is restored back to Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order Pronounced on 22-09-2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22-09-2025 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR
ITAT CHANDIGARH