UNNATTI CONSTRUCTION PRIVATE LIMITED,PUNE vs. DCIT CIRCLE - 12, PUNE

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ITA 290/PUN/2024Status: DisposedITAT Pune02 May 2024AY 2021-22Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of TDS credit disallowance back to the Assessing Officer for fresh adjudication. The assessee is responsible for proving its case in the consequential proceedings.

What were the facts?

The assessee is aggrieved by the disallowance of TDS credit of Rs. 15,95,599/-. Both parties agreed that the issue requires factual reconciliation at the Assessing Officer's level.

What were the issues?

Whether TDS credit can be disallowed without proper factual reconciliation. The need for the Assessing Officer to adjudicate the TDS credit claim afresh.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA

Hearing: 20.03.2024Pronounced: 02.05.2024

ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2021-22, arises against the Addl./JCIT(A), Mysore, Mysore’s Din and Order No.ITBA/APL/S/250/2023-24/1059427959(1), dated 05.01.2024, involving proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges during the course of hearing the sole substantive grievance of the assessee is that both the learned lower authorities have disallowed TDS credit of Rs.15,95,599/- without appreciating the material on record. It is in this factual backdrop that both the learned representatives representing the assessee and the department are very much ad idem that the instant issue of 2 ITA.No.290/PUN./2024 TDS credit more require factual reconciliation at the Assessing Officer’s end than substantive adjudication before the tribunal in proceedings u/sec.254(1) of the Act at this stage. Faced with this situation and in the larger interest of justice, I deem it appropriate to restore the instant sole substantive grievance of the assessee back to the learned Assessing Officer in very terms for his afresh appropriate adjudication preferably within three effective opportunities of hearing subject to the rider that it is the assessee’s sole risk and responsibility to prove the case in consequential proceedings. Ordered accordingly.

3.

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

Order pronounced in the open Court on 02.05.2024.

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