RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN,SHIMLA vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE PANCHKULA, PANCHKULA

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. 2. 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. 3. The appeal stand allowed for statistical purposes. Order Pronounced on 22-09-2025. (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER