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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
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.
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.
This assessee’s appeal is allowed for statistical purposes.