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Facts
The assessee's appeal for assessment year 2015-2016 arises against the order of the Addl./JCIT(A)-2, Nagpur, which upheld the Assessing Officer's action raising a TDS demand of Rs.189,65,17,647/-. The lower appellate authority's decision was based on the assessee's alleged non-cooperation during proceedings.
Held
The Tribunal noted that the lower appellate authority failed to comply with the procedural requirement of section 250(6) of the Act by not framing points of determination or recording detailed discussion. Therefore, to do justice, the appeal was restored to the AO for fresh adjudication.
Key Issues
Whether the TDS demand raised by the AO and upheld by the lower appellate authority is valid when the appellate proceedings did not adhere to the prescribed procedural norms?
Sections Cited
201(1A), 201(1), 250(6)
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Income Tax Appellate Tribunal, MUMBAI “G” BENCH : MUMBAI
Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.No.1671/Mum./2024 Assessment Year 2015-2016 The Assistant Commissioner of M/s. Sahara India Income Tax, OSD TDS Commercial Corporation Ltd., vs. Circle – 2(2), Aaykar Bhavan, CTS 40-44, Sahara India Room No.311, 3rd Floor, Point, S.V. Road, Goregaon Cumbala Hil, MTNL TE (West), Mumbai - 400 104. Building, Pedder Road, Dr. Maharashtra. Gopalrao Deshmukh Marg, PAN MUMS18866B Cumballa Hill, Mumbai. PIN – 400 026. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Dr. Kishor Dhule, CIT-DR Date of Hearing : 08.07.2024 Date of Pronouncement : 11.07.2024 ORDER PER SATBEER SINGH GODARA, J.M.
This assessee’s appeal, for assessment year 2015-2016, arises against the order of the Addl./JCIT(A)-2, Nagpur, Nagpur’s Din and Order No. ITBA/APL/S/250/2023-24/1060550376(1) dated
2 ITA.No.1671/Mum./2024 06.02.2024, in proceedings u/s.201(1A) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
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.
Order pronounced in the open Court on 11.07.2024