LADU MUNDA,KEONJHAR vs. DCIT, CENTRAL CIRCLE-1(1), CUTTACK

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ITA 604/CTK/2025Status: DisposedITAT Cuttack05 December 2025AY 2022-23Bench: the AO. 3. In reply, the Ld.CIT DR did not raise any serious objection. 4. Considering the submission of the Ld.AR the issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity substantiate its case. 5. In the result, appeal of the assessee partly allowed for the statistical purposes. Order dictated and pronounced in the open court on 05/12/2025. Sd/- (राजेश कुमार) (RAJESH KUMAR) लेखा सदस्य / ACCOUNTANT MEMBER दिनांक Dated 01 pages
AI SummaryAllowed

What did the Tribunal hold?

The assessee's representative requested that the issues be restored to the AO's file for readjudication, allowing the assessee to produce all details. The CIT DR did not object to this request.

What were the facts?

The assessee, engaged in the transportation business, appealed against an order relating to assessment year 2022-23. The AO made an addition of Rs.26,78,13,743/- for non-deduction of TDS by invoking section 40(a)(ia) of the Act.

What were the issues?

Whether the AO's addition for non-deduction of TDS is justified, and if the matter should be restored to the AO for further adjudication and production of details by the assessee.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 05/12/2025Pronounced: 05/12/2025

Per Bench : This is an Appeal filed by the assessee against the order of Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi dated 11.08.2025 for the assessment year 2022-23. 2. It was submitted by the Ld. AR that the assessee is in the transportation business. It was submission that on account of non- deduction of TDS, the AO had made an addition of Rs.26,78,13,743/- by invoking the provision of section 40(a)(ia) of the Act. It was submission that before the Ld.CIT(A) the assessee has shown TDS deducted to the extent of 11 lakhs relevant to approximately 21 Crores. It was submission that admittedly these details have not been produced before the AO. It is the 2 prayer that issues may be restored to the file of the AO and the assessee would be able to produce all the details before the AO.

3.

In reply, the Ld.CIT DR did not raise any serious objection.

4.

Considering the submission of the Ld.AR the issues in this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity substantiate its case.

5.

In the result, appeal of the assessee partly allowed for the statistical purposes. Order dictated and pronounced in the open court on 05/12/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 05/12/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- Ladu Munda At:- Jalahari, P.O:- Jajang, P.s:- Bamebari, Dist:- Keonjhar, 758034 2. प्रत्यर्थी / The Respondent- DCIT , Circle-1(1), Cuttack आयकर आयुक्त(अपील) / The CIT(A), 3. आदेशािुसार/ BY ORDER, 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, (

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