SAHARA INDIA COMMERCIAL CORPORATION LTD.,,MUMBAI vs. ACIT, OSD TDS, CIRCLE-2(2), MUMBAI

It emerges at the outset with the able assistance coming from the Revenue side that the Addl/JCIT(A)-2, Nagpur’s lower appellate discussion herein in pages 4 to 7 under challenge has quoted the assessee’s alleged non-cooperation in the course of lower appellate proceedings, for upholding the Assessing Officer’s action raising sec.201/201(1A) TDS demand of Rs.189,65,17,647/- without either framing the points of determination or recording any detailed discussion thereupon as prescribed u/se.250(6) of the Act.

Learned DR vehemently supported both the learned lower authorities action holding the assessee as the assessee-in-default u/sec.201(1) r.w.s. 201(1A) of the Act. He fails to dispute the foregoing clinching observation of the Addl/JCIT(A)-2, Nagpur’s non-compliance to sec.250(6) of the Act hereinabove. Faced with this situation, we deem it appropriate in the larger interest of 3 ITA.No.1671/Mum./2024 justice to restore the assessee’s instant appeal back to the Addl./JCIT(A)-2, Nagpur for his afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms.