SHRI PANKAJ NANDLAL AGRAWAL,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

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ITA 77/NAG/2020Status: DisposedITAT Nagpur06 October 2023AY 2010-11Bench: SHRI S.S.GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(Appeals) had erred by allowing the appeal for statistical purposes and directing the Assessing Officer for verification. The Tribunal set aside the CIT(Appeals)'s order and remanded the matter for de novo adjudication.

What were the facts?

The assessee filed five appeals against the common order of the CIT(Appeals) for various assessment years. The appeals concerned the assessee being treated as an assessee in default for non-collection of tax at source and the demand raised against them.

What were the issues?

Whether the CIT(Appeals) has the power to set aside an order for verification and allow an appeal for statistical purposes. The validity of the order passed by the CIT(Appeals) in directing the Assessing Officer for verification.

Which sections of the Income-tax Act were involved?

Section 206C(6A),Section 206C(7),Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Dinesh Jogani – AR
For Respondent: Shri Rishi Kumar Bisen – DR
Hearing: 01/09/2023Pronounced: 06/10/2023

आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated 21.02.2020 for A.Y.2010-11, 2011-12, 2013-14 and 2014-15.

1.

, 78, 79, 80 & 58/NAG/2020 Shri Pankaj Nandlal Agrawal (05 Appeals) [A] 1.1 The assessee in has raised the following grounds of appeal :

1. The Order passed u/s 206C(6A)/206C(7) of The Income Tax Act, 1961 and demand raised against assessee is illegal, unjustified, bad-in-law and unwarranted.

2. On the facts and circumstances of case, as well as also in law, the Learned Assessing Officer has erred in treating the assessee as an Assessee in Default for tax and interest for non collection of tax at source. The Learned Assessing Officer has also erred in directing to pay the tax amounting Rs. 1,01,891/- u/s 206C(6A) and interest of Rs. 77,782/- u/s 206C(7) of the Income Tax Act, 1961.”

1.2 Heard both the parties and perused the records.

2.

It is observed that the ld.CIT(A) has directed the Assessing Officer to verify whether in the case of appellant the conditions mentioned the proviso to section 206C(6A) of the Act are applicable or not! At the end the ld.CIT(A) has specifically stated that appeal is allowed for statistical purpose. , 78, 79, 80 & 58/NAG/2020 Shri Pankaj Nandlal Agrawal (05 Appeals) [A]

3.

As per section 251 of the Income Tax Act, 1961, the ld.CIT(A) has power either to confirm, reduce, enhance and annul the assessment order.

3.1. The ld.CIT(A) does not have any power to set-aside the order to the Assessing Officer for verification and cannot decide the appeal as “statistically allowed”.

3.2 In these facts and circumstances of the case, we set-aside the order of ld.CIT(A) for denovo adjudication as per the Act after giving opportunity to the assessee. The assessee shall provide all the necessary document required by the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.

4.

In the result, appeal of the assessee is allowed for statistical purpose.

ITA Nos.78, 79 & 80/NAG/2020 : 5. The facts of 79 & 80/NAG/2020, therefore, our decision in ITA No.77/NAG/2020 shall apply mutatis mutandis to these three appeals also, accordingly, grounds of appeal raised by the , 78, 79, 80 & 58/NAG/2020 Shri Pankaj Nandlal Agrawal (05 Appeals) [A] assessee in 79 & 80/NAG/2020 are allowed for statistical purpose.

6.

In the result, three appeals of the assessee in 79 & 80/NAG/2020 are allowed for statistical purpose.

ITA No.58/NAG/2020 : 7. The facts of therefore, our decision in ITA No.77/NAG/2020 shall apply mutatis mutandis to this appeal also, accordingly, grounds of appeal raised by the assessee in ITA No.58/NAG/2020 is allowed for statistical purpose.

8.

In the result, appeal of the assessee in is allowed for statistical purpose.

9.

To sum up, five appeals of the assessee are allowed for statistical purpose.

Order pronounced in the open Court on 6th October, 2023.

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