Dream Landscape Corporation, Kolhapur V. Deputy Commissioner of Income-Tax, CPC, , Bengaluru

ITA 371/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5629 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 31-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside
• Section: 154; 234B; 205

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.371/PUN/2021 िनधाᭅरण वषᭅ / Assessment Year: 2018-19 Dream Landscape Corporation, 4th Floor 395/2, Square 9, Assembly Road, Shahupuri, Kolhapur-416002. PAN : AAKFD5070H Vs. ITO, Ward-2(1), Kolhapur. Appellant Respondent आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM : This appeal is directed against the order of Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi u/s 250 of the Income Tax Act, 1961 dated 15.07.2021 emanating out of the order u/s 154 passed by Central Processing Centre, Bangalore. Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 14.09.2022 Date of pronouncement : 19.09.2022 ITA No.371/PUN/2021 22. The grounds of appeal are as under :- “1. On the facts and in the circumstances of the case and in law the Faceless CIT(A) was not justified in rejecting the Rectification Application submitted before it and confirming the decision of CPC not rectifying the mistake committed by it. It be held accordingly. 2. On the facts and in the circumstances of the case and in law the appeal order of the Faceless CIT(A) is contrary to binding circular issued by CBDT-Govt. of India-Ministry of Finance in the matter. The issue agitated before Faceless CIT(A) be decided in favour of the appellant assessee as per law. 3. On the facts and in the circumstances of the case and in law the order of the Faceless CIT(A) is not sustainable in law as the same is breaching the principles of Natural Justice. It be set aside. 4. On the facts and in the circumstances of the case and in law the result of the appeal of the assessee by NFCE means directions of National Faceless Assessment Centre to raise a direct demand on assessee contravening the provisions of S. 205 of the Act. 5. On the facts and in the circumstances of the case and in law the levy of interest u/s 234A, 234B and 234C is not justified. 6. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” 3. The only issue involved is TDS credit of Rs.1,90,000/-. 4. The CIT(A) has dismissed the appeal on the ground that no details were filed by the assessee to verify the TDS credit. We are of the opinion that the substantive justice is more important, therefore, we set aside this appeal to the Commissioner of Income Tax (Appeals) to be re-adjudicated on merits after giving opportunity to the assessee. The assessee is directed to file all the relevant documents before the Commissioner of Income Tax ITA No.371/PUN/2021 3(Appeals). Accordingly, grounds of appeal of the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 19th day of September, 2022. Sd/- Sd/- (S. S. GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 19th September, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-NFAC, Delhi. 4. The Pr. CIT Concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.