Angira Buildcon P Ltd, Jalgaon V. Assistant Commissioner of Income-Tax, Circle (1), Jalgaon

ITA 923/PUN/2022

AI Insights

The case involves Angira Buildcon Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the Assessing Officer's (AO) decision denying the credit for TDS of Rs.19,00,000. This TDS was related to an advance of Rs.9,50,00,000, which the AO deemed inadmissible under Rule 37BA. The CIT(A) upheld the AO's decision after the assessee failed to provide an explanation for the TDS credit claim. The Tribunal, noting the absence of a substantive hearing on merits, decided to remand the case back to the CIT(A) for a fresh examination, allowing the assessee to present its case and evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132939 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 18-12-2022
• Laws Referred To: Rule 37BA
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.923/PUN/2022 धििाारण वर्ा / Assessment Year : 2012-13 Angira Buildcon Pvt. Ltd., A-2, Vasanti Appt., Shivram Nagar, Jalgaon – 425001 PAN : AAHCA9711C ......अपीलार्थी / Appellant बिाम / V/s. Asst. Commissioner of Income Tax, Circle – 1, Jalgaon ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 07-02-2023 घोषणा की तारीख / Date of Pronouncement : 09-02-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 20-10-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2012-13. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent 2 ITA No.923/PUN/2022, A.Y. 2012-13 and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 3. The assessee raised three grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A), NFAC, Delhi justified in confirming the order of AO in denying TDS credit. 4. We note that the assessee claimed credit for TDS of Rs.19,00,000/- relating to advance of Rs.9,50,00,000/-. The AO denied the said TDS credit as it is not admissible under Rule 37BA. The assessee challenged the same before the CIT(A), wherein, we note that the CIT(A) requested the assessee to explain how it is admissible under Rule 37BA of the Rules which is evident from para 2 of the impugned order. On perusal of para 4 of the impugned order, we note that the assessee did not furnish any explanation in respect of its claim of TDS credit. Having no explanation, the CIT(A) dismissed the claim of assessee and confirmed the order of AO. 5. We have heard ld. DR and perused the material available on record. We find that the ld. CIT(A) dismissed the appeal of the assessee on the ground of non explanation of its claim of TDS credit. It is, therefore, clear that rights and liabilities of the parties were not adjudicated upon on merits and we are of the considered view that one final opportunity needs to be given to the assessee to represent his case on merits so that justice can be delivered. 6. In view of the matter, we set aside the order of CIT(A) and restore the matter back to his file for fresh adjudication after providing sufficient 3 ITA No.923/PUN/2022, A.Y. 2012-13 opportunity of hearing to the assessee. The assessee is liberty to file evidences, if any, in support of its contentions. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09 th February, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 09 th February, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A) concerned. 4. The Pr. CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune