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

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. 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]

3.1. 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.

ITA Nos.78, 79 & 80/NAG/2020 : 5. The facts of are similar to the facts of ITA Nos.78, 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.

ITA No.58/NAG/2020 : 7. The facts of are similar to the facts of ITA No.58/NAG/2020, 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.

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