Suresh & Associates , Delhi V. Cicle-61(1), Delhi

ITA 791/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0940 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 09-10-2022
• Assessment Year: 2018-2019
• Appeal Filed On: 25-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.791/Del/2022 (Assessment Year : 2018-19) M/s. Suresh & Associates 4C, Big Jos Tower, Netaji Subhash Place, Pitampura, New Delhi-110034 Vs. Asstt. Director of Income Tax CPC, Bengaluru-5605000 Appellant Respondent Assessee by Sh. S.K.Gupta, CA Revenue by Shri Abhishek Kumar, Sr. DR Date of hearing: 10.10.2022 Date of Pronouncement: 13.10.2022 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the assessee against order dated 11.03.2022 in appeal no. ITBA/NFAC/S/250/2021-22/1040595536(1) New Delhi in assessment year 2018-19 passed by National Faceless Appeal Centre (NFAC) New Delhi (hereinafter referred to as the First Appellate Authority or in short ‘Ld. F.A.A.’) in regard to the appeal before it arising out of assessment order dated 18/10/2019 u/s 143(1) of the Income Tax Act, 1961 passed by ACIT, CPC, (hereinafter referred to as the Assessing Officer or ‘AO’). 791/Del/2022 Suresh & Associates, Delhi 2 2. The assessee has come in appeal raising following grounds :- “1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in dismissing the appeal of the appellant by adjudicating the grounds different from the grounds raised by the appellant in memo of appeal in Form 35. 2. On the facts and circumstances of the case, the Ld. CIT(A) has incorporated the grounds of appeal of the different assessee for adjudication of the appellant’s appeal and in the process the submissions made by the appellant have been completely ignored rather the submissions pertaining to some other assessee have been incorporated to decide the appeal of the appellant. Having regard to these facts, the appellate order under appeal needs be quashed and the cost be awarded to the appellant for the agony, cost and inconvenience caused due to misapplication of facts. 3. The appellant craves leave to add, delete modify / amend the above grounds of appeal with the permission of the Hon’ble appellate authority.” 3. Heard and perused the record. 4. The matter on record establishes firmly that the first appellate authority, NFAC has fallen in some error arising out of some glitches of it’s own system as while noting grounds before it raised of some other appeal has decided the appeal of assessee. It observed as if the challenge was in regard to contributions to PF and ESI while the appellant had challenged the disallowances of credit TDS and enhancement of interest u/s 234A/B/C by CPC. After taking into consideration para no. 7.0 of the appellate order, it appears that the appellate order under challenge dated 11.03.2022 is in regard to the assessee Suresh and Associates which is the partnership firm engaged in the profession of accountancy and the PAN No. of the firm is mentioned. However, the case of another assessee, 18 Herbs Organics Labs Pvt. Ltd. has been considered and decided. 791/Del/2022 Suresh & Associates, Delhi 3 5. In the light of aforesaid, the grounds of assessee are allowed and the impugned order qua the appellant assessee is set aside and NFAC is directed to decide the appeal of the assessee afresh. Order pronounced in the open court on 13 th October, 2022. Sd/- Sd/- (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 13 th .10.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI