DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. ITO (TDS)-2, BHOPAL

ITA 574/IND/2025Status: DisposedITAT Indore20 March 2026AY 2016-17Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that both parties agreed for a remand of the matters to the AO for fresh adjudication. This was in line with a previous order of the Tribunal concerning other assessment years of the same assessee.

What were the facts?

The assessee, a Government Department, filed appeals against orders passed by the CIT(A) which arose from orders passed by the AO under Section 201(1)/201(1A) of the Income Tax Act. The AO had initiated proceedings after a survey revealed non-deduction of TDS.

What were the issues?

Whether the matters should be remanded to the AO for fresh adjudication based on the mutual agreement of the parties.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Saurabh Rathi, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 05.03.2026Pronounced: 20.03.2026

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 ITA No. 573 & 574/Ind/2025 AYs: 201

The order continues below.

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