WORLD BANK UNIT 1,AGRA V. ITO TDS-2 AGRA, AGRA

ITA 454/AGR/2024

AI Insights

The case involves a series of appeals by World Bank Unit-1 against the Income Tax Officer, Ward-2, Agra, concerning the assessment years 2016-17 to 2022-23. The appeals were consolidated due to similar issues across different assessment years. The primary contention from the appellant was the inability to adequately present and prove relevant facts in the lower appellate proceedings, attributed to communication gaps at various levels, particularly in the context of the newly introduced virtual hearing mechanism. The Revenue supported the lower authority's decisions on merits. The Tribunal, acknowledging the possibility of communication gaps, decided to set aside the appeals back to the CIT(A)/NFAC for a fresh adjudication, emphasizing the need for justice and proper representation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471778 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KUMAR YADAV
• Assessee Lawyers: NITIN GOYAL
• Keywords: Set aside
• Section: 64; 48; 22; 2; 20

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manoj Kumar Aggarwal, Accountant Member ITA Nos. 454 to 502/Agr./2024 (Assessment Years: 2016-17 to 2022-23) World Bank Unit-1, 4/4, Jal Nigam, Sanjay Place, Agra, U.P.- 282002 Vs Income Tax Officer, Ward-2, Agra, U.P.-282002 (APPELLANT) (RESPONDENT) PAN No. AAALU0256C Assessee by : Sh. Nitin Goyal, Adv. Revenue by : Dr. Arun Kumar Yadav, CIT-DR Date of Hearing: 18.02.2025 Date of Pronouncement: 18.02.2025 ORDER Per Bench: The instant batch of forty nine appeals pertains to the single assessee herein namely, World Bank Unit-1. All other relevant details thereof stand tabulated as under: Sl. N o. IT A N os . A. Y . Ap pella nt Re s pon den t Orde r pa s se d a gains t P roce e dings u/ s 1. 454 , 45 5 , 456 , 457 , 47 7 , 478 , 479 & 4 80 / Ag r. / 202 4 201 6- 17 W orl d Ban k U nit- 1 ITO CIT( A) / N FA C, De lhi’s DIN & orde r No . ITB A/ N F A C/ S/ 25 0/ 2 0 24 - 25/ 1 0 67 4 1 449 1( 1) , 106 7 4 41 7 94( 1 ) , 106 7 4 42 2 08( 1 ) , 106 7 4 42 8 57( 1 ) , 106 7 4 41 1 06( 1 ) , 106 7 4 14 7 45( 1 ) , 106 7 4 49 2 08( 1 ) date d 07. 0 8 .2 0 24 , 0 8. 08 .2 024 20 0A 2. 458 , 45 9 , 460 , 481 , 48 2, 4 8 3 & 484 / A gr./ 20 24 201 7- 18 W orl d Ban k U nit- 1 ITO CIT( A) / N FA C, De lhi’s DIN & orde r No . ITB A/ N F A C/ S/ 25 0/ 2 0 24 - 25/ 1 0 67 4 6 049 4( 1) , 106 7 4 61 0 38( 1 ) , 106 7 4 64 8 28( 1 ) , 106 7 4 58 2 70( 1 ) , 106 7 4 58 9 63( 1 ) , 106 7 4 59 9 60( 1 ) , 106 7 4 59 4 23( 1 ) date d 08. 0 8 .2 024 20 0A ITA Nos. 454 to 502/Agr./2024 World Bank Unit-1 2 3. 461 , 46 2 , 463 , 485 , 48 6, 4 8 7 & 488 / A gr./ 20 24 201 8- 19 W orl d Ban k U nit- 1 ITO CIT( A) / N FA C, De lhi’s DIN & orde r No . ITB A/ N F A C/ S/ 25 0/ 2 0 24 - 25/ 1 0 67 5 0 369 2( 1) , 106 7 4 92 9 94( 1 ) , 106 7 5 04 5 15( 1 ) , 106 7 4 91 7 09( 1 ) , 106 7 4 92 4 35( 1 ) , 106 7 4 92 7 98( 1 ) , 106 7 5 02 9 06( 1 ) date d 09. 0 8 .2 024 20 0A 4. 464 , 46 5 , 466 , 489 , 49 0, 4 9 1 & 492 / A gr./ 20 24 201 9- 20 W orl d Ban k U nit- 1 ITO CIT( A) / N FA C, De lhi’s DIN & orde r No . ITB A/ N F A C/ S/ 25 0/ 2 0 24 - 25/ 1 0 67 9 2 007 8( 1) , 106 7 9 18 2 82( 1 ) , 106 7 9 20 4 64( 1 ) , 106 7 9 17 7 32( 1 ) , 106 7 9 18 9 26( 1 ) , 106 7 9 20 8 23( 1 ) , 106 7 9 19 4 24( 1 ) date d 23. 0 8 .2 024 20 0A 5. 467 , 46 8 , 469 , 470 , 49 3 , 494 , 495 & 4 9 6/ Agr. /2 0 24 202 0- 21 W orl d Ban k U nit- 1 ITO CIT( A) / N FA C, De lhi’s DIN & orde r No . ITB A/ N F A C/ S/ 25 0/ 2 0 24 - 25/ 1 0 67 9 2 366 1( 1) , 106 7 9 22 6 41( 1 ) , 106 7 9 24 7 82( 1 ) , 106 7 9 23 4 15( 1 ) , 106 7 9 24 2 08( 1 ) , 106 7 9 22 7 9( 1) , 106 7 9 24 4 70( 1 ) , 106 8 0 22 6 90( 1 ) date d 23. 0 8 .2 024 , 2 7. 08 .2 024 20 0A 6. 471 , 47 2 , 473 , 470 , 49 7 , 498 , 499 & 500 / A gr./ 20 24 202 1- 22 W orl d Ban k U nit- 1 ITO CIT( A) / N FA C, De lhi’s DIN & orde r No . ITB A/ N F A C/ S/ 25 0/ 2 0 24 - 25/ 1 0 67 9 2 997 6( 1) , 106 7 9 29 3 66( 1 ) , 106 7 9 27 8 59( 1 ) , 106 7 9 28 8 45( 1 ) , 106 7 9 29 6 41( 1 ) , 106 7 9 27 2 87( 1 ) , 106 7 9 28 2 78( 1 ) dat e d 2 3. 0 8 .2 0 24 20 0A 7. 474 , 47 5, 5 0 1 & 502 / A gr. /2 0 24 202 2- 23 W orl d Ban k U nit- 1 ITO CIT( A) / N FA C, De lhi’s DIN & orde r No . ITB A/ N F A C/ S/ 25 0/ 2 0 24 - 25/ 1 0 67 9 3 122 5( 1) , 106 79 30 7 28( 1 ) , 106 7 9 31 5 25( 1 ) , 106 7 9 31 0 06( 1 ) dat e d 2 3. 0 8 .2 0 24 20 0A 2. Heard both the parties at length. Case files perused. 3. The assessee identically avers in all these case files that on account of communication gaps at various levels, it could not appear to plead and prove all the relevant facts in the lower appellate proceedings; and therefore, in the larger ITA Nos. 454 to 502/Agr./2024 World Bank Unit-1 3 interest of justice, the matter be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits. 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 5. These assessee’s forty nine appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 18/02/2025. Sd/- Sd/- (Manoj Kumar Aggarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 18/02/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR "