RAJMANGAL CO-OPERATIVE DAIRY LIMITED,PUNE V. ITO WARD 1(1), SOLAPUR

ITA 1361/PUN/2025

AI Insights

The case involves Rajmangal Co-operative Dairy Limited, which appealed against the orders of the CIT(A) for the assessment years 2022-23 and 2023-24. The primary issue was the dismissal of their appeal by the CIT(A) due to a 199-day delay in filing, and the subsequent incorrect refund amount issued by the CPC. The assessee argued that the delay was due to the issuance of a notice under section 139(9) of the IT Act, to which they responded with clarifications regarding discrepancies in TDS entries. The Tribunal found merit in the assessee's arguments and remanded the case for a fresh decision on the TDS claim and refund amount.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774721 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2023-2024
• Appeal Filed On: 26-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARSHIT BARI
• Assessee Lawyers: DEEPA KHARE
• Keywords: TDS; FORM 26AS

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1360 & 1361/PUN/2025 िनधाᭅरण वषᭅ / Assessment Years : 2022-23 & 2023-24 Rajmangal Co-operative Dairy Limited, Rajmangal Gat No.72/2, Khadakewadi Devalali Karmala, Solapur- 411011. PAN : AAEAR0270N Vs. ITO, Ward-1(1), Solapur. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 10.03.2025 passed by Ld. Addl./JCIT(A)-7, Kolkata [‘Ld. CIT(A)’] for the assessment years 2022-23 and 2023-24 respectively. 2. Since identical facts and common issues are involved in both the above captioned appeals of the assessee, therefore, we proceed to dispose of the same by this common order. Assessee by : Smt. Deepa Khare Revenue by : Shri Harshit Bari Date of hearing : 20.08.2025 Date of pronouncement : 03.09.2025 Printed from counselvise.com ITA Nos.1360 & 1361/PUN/2025 2 3. First, we shall take up the appeal of the assessee in ITA No.1360/PUN/2025 for assessment year 2022-23 as the lead case for adjudication. ITA No.1360/PUN/2025, A.Y. 2022-23 : 4. The appellant has raised the following grounds of appeal :- “1. The ld CIT(A) erred in law and on facts in dismissing appeal by not condoning the delay without appreciating the facts and circumstances of the case. 2. In the facts and in the prevailing circumstances of the case, the learned CIT(A) in not granting the claim of TDS as per the return of income and not issuing the refund to the applicant of Tax paid for the relevant AY 2022-23. 3. The appellant craves leave to add, alter, modify or substitute any ground of appeal at the time of hearing.” 5. Facts of the case, in brief, are that the assessee is an AOP/BOI and derives income from business. The return of income for assessment year 2022-23 was furnished on 08.10.2022 declaring total income of Rs.2,06,030/-. After processing the return of income u/s 143(1), CPC issued refund of Rs.20,04,182/- instead of Rs.26,29,182/- which was claimed by the assessee. 6. Aggrieved with the above intimation u/s 143(1) of the IT Act, the assessee preferred an appeal before Ld. CIT(A), who vide order dated 10.03.2025 dismissed the appeal filed by the assessee on the ground of delay of 199 days in filing of the appeal before him. Printed from counselvise.com ITA Nos.1360 & 1361/PUN/2025 3 7. It is the above order against which the assessee is in appeal before this Tribunal. 8. Ld. AR appearing from side of the assessee submitted before us that the order passed by Ld. CIT(A) is unjustified. Ld. AR further submitted that the CPC issued notice u/s 139(9) of the IT Act and in response to the same, the assessee furnished clarification that the difference in the turnover as appearing in Form 26AS and that shown in the books of accounts is due to the reason of TDS u/s 194O and 194Q of the IT Act on the same volume of turnover. Accordingly, it was requested before the bench to set-aside the order passed by Ld. CIT(A) and remand the matter back to the file of JAO for deciding the issue afresh. 9. Ld. DR appearing from side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same. 10. We have heard Ld. Counsels from both the sides and perused the material available on record including paper book furnished by the assessee. In this regard, we find that Ld. CIT(A) has dismissed the appeal without condoning the delay of 199 days. Considering the totality of the facts of the case and in the interest of justice, we Printed from counselvise.com ITA Nos.1360 & 1361/PUN/2025 4 deem it appropriate to set-aside the order passed by Ld. CIT(A) and without going into merits of the case, remand the matter to the file of Jurisdictional Assessing Officer with a direction to verify the claim of the assessee regarding allowance of TDS as per Form 26AS and grant of refund as per return of income and pass order afresh after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. Jurisdictional Assessing Officer in this regard and produce submissions/documents/evidences in support of claim of refund without taking any adjournment under any pretext, otherwise Ld. Jurisdictional Assessing Officer shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed for statistical purposes. 11. In the result, the appeal filed by the assessee in ITA No.1360/PUN/2025 for A.Y. 2022-23 is allowed for statistical purposes. ITA No.1361/PUN/2025, A.Y. 2023-24 : 12. Since the facts and issues involved in the appeal of the assessee for the assessment year 2022-23 are identical to the facts of the case for assessment year 2023-24, therefore, our decision in ITA Printed from counselvise.com ITA Nos.1360 & 1361/PUN/2025 5 No.1360/PUN/2025 for A.Y. 2022-23 shall apply mutatis mutandis to this appeal of the assessee in ITA No.1361/PUN/2025 for A.Y. 2023-24. Accordingly, the appeal of the assessee in ITA No.1361/PUN/2025 for A.Y. 2023-24 is also allowed for statistical purposes. 13. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purposes. Order pronounced on this 03rd day of September, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 03rd September, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Addl./JCIT(A)-7, Kolkata. 4. The Pr.CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "