M/S SWASTIK REFRIGERATION ,NAGPUR vs. INCOME TAX OFFIER, WARD-4(5), NAGPUR

It emerges during the course of hearing that the assessee is a trader and mainly a government supplier. The Government departments to whom the assessee had supplied the goods appear to have deducted TDS and informed to the 2 ITA.No.310/NAG./2022 assessee by which time the assessee had filed it’s return of income, thereby, there is a difference in the TDS credit calculated by the Assessing Officer. Learned NFAC has affirmed the Assessing Officer’s order without verifying the corresponding TDS credit(s) details submitted by the assessee. Mr. Marathe could hardly dispute the clinching fact that the NFAC’s order has nowhere decided the assessee’s substantive grounds on merits to this effect. Faced with this situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the Assessing Officer 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.