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Facts
The assessee, a government department, appealed against the CIT(A)'s orders which upheld the AO's orders regarding non-deduction of TDS. The appeals covered Assessment Years 2013-14 and 2016-17.
Held
Both the assessee and the revenue agreed that the matter should be remanded to the Assessing Officer (AO) for fresh adjudication. The Tribunal agreed with this consensus and set aside the impugned orders.
Key Issues
Whether the appeals should be allowed for statistical purposes and the matter remanded to the AO for fresh adjudication based on mutual consent.
Sections Cited
201(1), 201(1A)
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
The captioned (2) two appeals are filed by assessee for two (2) years, viz. Financial Year [“FY”] 2012-13 & 2015-16 relevant to Assessment-Year [“AY”] 2013-14 & 2016-17 respectively. These appeals challenge two (2) separate orders of first-appeal, both dated 02.05.2025 and passed by learned Addl/JCIT(A), Panchkula [“CIT(A)”], which in turn arise out of respective orders dated 15.03.2019 & 17.03.2023 passed by learned ITO (TDS)-2, Bhopal [“AO”] u/s 201(1)/201(1A) of the Income-tax Act, 1961 [“the Act”].
Distt Woman & Child Dev Officer & 574/Ind/2025 AYs: 2013-14 & 2016-17
Learned Representatives of both sides are ad idem that these matters may be remanded to the file of AO for a fresh adjudication in line with earlier order dated 28.11.2025 passed by this very bench of ITAT for other three (3) years, viz. AYs 2012-13, 2014-15 & 2015-16 in this very assessee/appellant’s cases in to 253/Ind/2025. For the sake of immediate reference, we re-produce the relevant Paras of the aforesaid order dated 28.11.2025 passed by this bench:
“3. Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 20.11.2025 when the Ld. AR for and on behalf of the assessee appeared before us and interalia submitted that the assessee works under Mahila and Gram Vikas organization which is a Department of Govt. of M.P. In brief the assessee is a Govt. Department for the welfare of Woman & Children. It was submitted that the department of income tax conducted a survey wherein it was discovered that the TDS amounts were not deducted. The assessee can also be called a “self help group” briefly it was submitted. The Ld. AR prayed that due to several practical difficulties being government department an effective representation could not be made and hence if one more opportunity is afforded they would then comply and that the same would meet the requirement of ends of justice. The Ld. DR appearing on behalf of the revenue contended that since the assessee is a government department the revenue has no objection if the matter is remanded back to the file of Ld. A.O for fresh adjudication and adjudgment of the case according to law however subject to the condition that the assessee should cooperate with the department fully in the speedy resolution of dispute.
Observations, findings & conclusions. 4.1 We now have to decide the legality, validity and the proprietery of the “impugned order” basis records of the case and rival contentions canvassed before us. 4.2 We have carefully perused the records of the case as presented to this Tribunal by both the Ld. AR & the Ld. DR to determine the legality, validity of the “impugned order” basis law and by following the due process. 4.3 We basis records of the case and after hearing and upon examining the contentions are of the considered view that both the Ld. AR and Ld. DR are“Ad idem” that the “impugned order” should be set aside and that the matter should be remanded back to the file of Ld. A.O so as to enable him to Page 2 of 4 Distt Woman & Child Dev Officer & 574/Ind/2025 AYs: 2013-14 & 2016-17 pass a fresh order after taking into the consideration the entire gamut of the case from all the angles on denovo basis. Assessee is directed to cooperate with the department. 4.4 In view of the premises drawn up by us, we set aside the “impugned order” and remand the case back to the file of Ld. A.O on denovo basis with a direction to the assessee to fully cooperate with the department and not to seek any adjournment on flimsy grounds.
Order 5.1 In result the “impugned order” is set aside as and by way of remand back to the file of Ld. A.O on denovo basis. 5.2 The appeal of the assessee is allowed for statistical purpose. 5. Year 2012-13) & (Assessment Year 2015-16) Since the facts and circumstances are almost identical and similar these two appeals too were heard simultaneously and is being disposed off by this common/consolidated order are remanded back to the file of Ld. A.O on denovo basis mutadis mutandis. 5.4 Finally in result all the appeals are allowed for statistical purpose.”
Accordingly, we accept the consensual made by learned Representatives of both sides and remand these (2) matters to the file of AO for a fresh adjudication in the very same terms as in aforesaid order dated 28.11.2025 passed by this bench re-produced above.
4. Resultantly, these appeals are allowed for statistical purpose.