Shri Pankaj Nandlal Agrawal, Nagpur V. Income Tax Officer (TDS)ward-1(1), Nagpur

ITA 78/NAG/2020

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0952 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 02-06-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: DINESH JOGANI
• Keywords: TDS
• Section: 251

Judgement Text

।आयकर अपीलीय अिधकरण Ɋायपीठ नागपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Sr ITA No(s). Appellant Respondent Asstt . Yr. 1 77/NAG/2020 Shri Pankaj Nandlal Agrawal, Golchha Marg, Nagpur – 440001. PAN: ABEPA4572G Income Tax Officer(TDS), Ward-1(1), Nagpur 2010-11 2 78/NAG/2020 2011-12 3 79/NAG/2020 2013-14 4 80/NAG/2020 2014-15 5 58/NAG/2020 Shri Pankaj Nandlal Agrawal, C/o.D.S.Jogani, Advocate, 640/A, Navnidhi, Tekdi Road, Sadar, Nagpur–440001. PAN: ABEPA4572G Income Tax Officer(TDS), Ward-1(1), Nagpur 2012-13 Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 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. ITA Nos.77, 78, 79, 80 & 58/NAG/2020 Shri Pankaj Nandlal Agrawal (05 Appeals) [A] 2 1.1 The assessee in ITA No.77/NAG/2020 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. ITA No.77/NAG/2020 : 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. ITA Nos.77, 78, 79, 80 & 58/NAG/2020 Shri Pankaj Nandlal Agrawal (05 Appeals) [A] 3 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 ITA No.77/NAG/2020 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 ITA Nos.77, 78, 79, 80 & 58/NAG/2020 Shri Pankaj Nandlal Agrawal (05 Appeals) [A] 4 assessee in ITA Nos.78, 79 & 80/NAG/2020 are allowed for statistical purpose. 6. In the result, three appeals of the assessee in ITA Nos.78, 79 & 80/NAG/2020 are allowed for statistical purpose. ITA No.58/NAG/2020 : 7. The facts of ITA No.77/NAG/2020 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. 8. In the result, appeal of the assessee in ITA No.58/NAG/2020 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 6 th October, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 6 th October, 2023/ SGR* ITA Nos.77, 78, 79, 80 & 58/NAG/2020 Shri Pankaj Nandlal Agrawal (05 Appeals) [A] 5 आदेशकᳱᮧितिलिप अᮕेिषत /Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर बᱶच, नागपुर/ DR, ITAT, Bench, Nagpur. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.