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Facts
The assessee filed appeals against ex-parte orders from the CIT(A) for AYs 2013-14 to 2015-16. The assessee admitted not representing its case before the CIT(A) and failing to produce Form Nos. 27C before the AO, leading to orders passed under section 206C(6A)/206C(7) for non-deduction of TCS.
Held
The Tribunal considered the submissions and noted that the assessee did not represent its case before the CIT(A) and Form Nos. 27C were not produced before the AO. In the interest of justice, the appeals were restored to the AO for readjudication.
Key Issues
Whether the matters should be restored to the AO for re-adjudication to allow the assessee to provide Form Nos. 27C and substantiate its case, given the ex-parte nature of the orders and non-production of crucial documents.
Sections Cited
206C(6A), 206C(7)
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM
O R D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 25/01/2024, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1060142968(1), ITBA/NFAC/S/250/2023-24/1060143462(1) & ITBA/NFAC/S/250/2023-24/1060143195(1) for the assessment years 2013-2014, 2014-2015 & 2015-2016, respectively.
Shri M.K.Choudhary and Shri Devesh Poddar, Advocates appeared on behalf of the assessee in all the three cases and Shri Amitabh Kumar Sinha, CIT-DR appeared on behalf of the revenue.
3. It was the submission of the ld. AR that the order of the ld. CIT(A) is an ex-parte order and the AO has passed the order u/s.206C(6A)/206C(7) of the Act holding that the assessee had not deducted TCS as required. It was the submission that the AO has held that the assessee has not been able to provide Form Nos.27C and the same could not be verified. It was the prayer that the issues involved in all these appeals may be restored to the file of AO for verification of Form Nos.27C as also to examine as to whether the list of persons whom the AO has annexed to his order, have offered their income to tax in their respective returns of income.
In reply, ld. CIT-DR submitted that no direction should be given to the AO and that the AO's decision should be unfettered.
We have considered the rival submissions. Admittedly, the assessee has not represented its case before the ld. CIT(A). A perusal of the order of the AO also clearly shows that Form Nos.27C have not been produced by the assessee. This being so, in the interest of justice, the issues in all the appeals are restored to the file of AO for readjudication after granting the assessee adequate opportunity of being heard to substantiate its case and to produce the required Form Nos.27C. No fetter has been put on the AO and a liberty is granted to the AO to examine all such evidences as are required to be provided by the assessee. It may also be mentioned here that as the AO himself has extracted the list of persons in respect of whom the TCS was required to be deducted and it is not within the control of the assessee to produce any evidence as to whether such persons have offered the said amount as income in their