DISTRICT ELECTION OFFICE HAMIRPUR, SUB DIVISIONAL MAGISTRATE OFFICE,HAMIRPUR V. INCOME TAX OFFICER, (TDS) MANDI, MANDI

ITA 462/CHANDI/2025

AI Insights

The case involves the District Election Office, Hamirpur, appealing against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-9, Mumbai, for the Assessment Year 2018-19. The appeal was against the ex-parte order which upheld the Assessing Officer's decision regarding non-deduction of tax at source under sections 194C and 194J of the Income Tax Act, 1961, and confirmed a demand of Rs.1,37,726 along with interest under section 201(1A). The Tribunal noted that the assessee was not given a proper opportunity to present their case, leading to the decision to remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785289 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 27-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: VISHAL MOHAN
• Keywords: Opportunity of being heard; Principle of natural justice; TDS
• Section: 194C

Judgement Text

"आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 462/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2018-19 District Election office, Sub Divisional Magistrate Office, Hamirpur 171001 बनाम Vs. The ITO (TDS), Mandi èथायी लेखा सं./ PAN NO: PTLDI1969Q अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( HYBRID HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Vishal Mohan, Sr. Advocate with Sh. Abhinav, Advocate (Virtual) राजèव कȧ ओर से/ Revenue by : Sh. Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 13.10.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 06.02.2025 passed by the Ld. Addl. / Joint Commissioner of Income Tax (Appeals)-9, Mumbai for A.Y. 2018-19. 2. Grounds of appeal are as under: Printed from counselvise.com 462-Chd-2025 District Election Office, Hamirpur 2 1. That in the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals), is not justified in passing an ex-parte order and thereby dismissing the appeal of the assessee/ appellant and upholding the order of the Ld. Assessing Officer. 2. That in the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals), is not justified holding the assessee/ appellant in default to for non- deduction of tax at source within the meaning of section 194C and 194J of the Income Tax Act, 1961 3. That in the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals), is not justified in confirming the impugned demand of Rs.1,37,726/- by upholding the order of the Ld. Assessing Officer. 4. That in the facts and circumstance of the case the Ld. CIT(A) is not justified in upholding charging of Interest under section 201(1A) of the Income Tax Act, 1961 3. At the very outset, the ld. Counsel for the Assessee submitted that the ld. Addl. CIT(A) passed the impugned order ex-parte without giving opportunity to the Assessee of being heard. Printed from counselvise.com 462-Chd-2025 District Election Office, Hamirpur 3 4. On the other hand, the ld. Addl. CIT(A) noted in his order dated 6.2.2025, several opportunities were given to the Assessee but the Assessee did not comply with any of the notices issued and accordingly did not file any submissions on this issue. The Ld. Counsel requested the Bench that since the Assessee was not heard by the Ld. Addl. CIT(A), therefore, the matter may be remanded back to the authorities below. 5. Per contra, ld. DR relied on the orders of the authorities below. 6. We have considered the findings given by the Assessing Officer in the assessment order and the Addl. CIT(A) in the appellate order. We find that since it is an ex-parte order, therefore, in the fitness of the things and keeping in view the element of natural justice, the Assessee should be given an opportunity of being heard. Accordingly, we are inclined to remand this case back to the file of the Assessing Officer for fresh adjudication. Printed from counselvise.com 462-Chd-2025 District Election Office, Hamirpur 4 7. Accordingly, the case is remanded back to the file of the Assessing Officer for adjudication afresh on merit, by considering the submissions and documents produced by the Assessee and the relevant material available on record. Needless to say, that the AO shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the AO. All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 8. In the result, Assessee’s appeal is allowed for Statistical Purposes. Order pronounced on 27.10.2025. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "