INNOVATIVE MARKETING GROUP,AREACODE vs. INCOME TAX OFFICER-WARD 2, TIRUR

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ITA 658/COCH/2023Status: DisposedITAT Cochin23 October 2024AY 2008-09Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without properly dealing with the facts and framing points of determination. Therefore, the issue was restored to the Assessing Officer for fresh verification and adjudication.

What were the facts?

The assessee's appeal for AY 2008-09 was against an ex-parte order by the CIT(A)/NFAC. The CIT(A) confirmed the Assessing Officer's disallowance of Rs. 89,00,190/- under Section 40(a)(ia) for non-deduction of TDS.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal by considering the factual matrix and framing points of determination before passing an ex-parte order.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Shaji Poulose, Advocate
For Respondent: Smt. V. Swarnalatha, Sr. D.R
Hearing: 22.08.2024Pronounced: 23.10.2024

O R D E R Per Bench This assessee’s appeal for A.Y. 2008-09 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/NFAC/S/250/2023- 24/1054158523(1) dated 05.07.2023 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act).

Heard both parties at length. Case file perused.

2.

It emerges at the outset with the able assistance coming from both the parties that the CIT(A)/NFAC has passed exparte order confirming the Assessing Officer’s action making sec.40(a)(ia) disallowance of Rs.89,00,190/- for non-deduction of TDS without dealing with the relevant factual matrix as contemplated u/s. 250(6) of the Innovative Marketing Group Act requiring him to frame points of determination followed by a detailed discussion thereon in paragraphs 6.5 to 6.6 of the impugned order. Faced with this situation, we deem it fit appropriate to restore the issue back to the Assessing Officer for his afresh verification and adjudication with the rider that it shall be the assessee’s risk and responsibility only to plead and prove all the relevant facts within three effective opportunities of hearing in consequential proceedings. Ordered accordingly.

3.

This assessee’s appeal is allowed for statistical purposes.

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