Income Tax Appellate Tribunal - Chandigarh
Shri Harish Kumar Nagpal, Chandigarh vs The Income Tax Officer, Chandigarh on 13 December, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES, 'SMC', CHANDIGARH
BEFORE MS. DIVA SINGH, JUDICIAL MEMBER
ITA No. 1400/CHD/2016
Assessment year: 2009-10
Shri Harish Kumar Nagpal, Vs The ITO,
Prop. M/s Chandigarh Poultry Products, Ward 5(4),
Vill : Mauli Jagran, PO-Mani Majra, Chandigarh.
Chandigarh.
PAN No. AAIPN2979D
(Appellant) (Respondent)
Appellant by : Shri Tej Mohan Singh
Respondent by : Smt. Chander Kanta, Sr.DR
Date of hearing : 10.10.2017
Date of Pronouncement : 13.12. 2017
ORDER
The present appeal has been filed by the assessee assailing the correctness of the order dated 29.09.2016 of ld. CIT (Appeals) Gurgaon pertaining to 2009-10 assessment year on various grounds.
2. However, at the time of hearing, ld. AR submitted that the jurisdiction issue addressed in ground No. 1 is not being pressed. Ground No. 3 is residuary ground. Accordingly, arguments would be advanced only in respect of ground No. 2 which reads as under :
"2.Without prejudice to the above, the Ld. Commissioner of Income Tax (Appeals) has further erred in upholding the addition of Rs.7,39,158/- made by applying the provisions of Section 40(a)(ia) without appreciation of the correct legal position and as such the addition upheld is illegal, arbitrary and unjustified."
3. The issue addressed in the present proceedings, it was submitted, that qua the same, assessee would want to invite attention to the application for admission of additional evidence filed on 25.03.2017. It was his submission that the additional evidence consists of certificate of Accountant under 1st Proviso to sub-section (1) of Section 201 of Income Tax Act,1961 for certifying the furnishing of return of income, payment of tax etc. by the payee. Accordingly, it was his submission that once the said certificate is considered, the requirements for the assessee to deduct TDS can be said to be complied with. In these circumstances, it was his prayer that the evidence could not be placed before the tax authorities for want of time and proper representation.
ITA 1400/CHD/2016 A.Y. 2009-10 Page 2 of 2 Accordingly, the evidences may be admitted and the matter may be remanded for decision denovo. In support of the said prayer, reliance was placed upon order dated 18.05.2016 of ITAT in the case of M/s Prestige International Vs Addl. CIT ITA 397/2016 and order dated 21.04.2017 in the case of M/s N.L. Engineers Pvt. Ltd. Vs ACIT in ITA 347/CHD/2017.
4. The ld. Sr.DR considering the material available on the record and the application under Rule 29 alongwith the decisions of the ITAT in support of the prayer for remand, stated that he has no objection if the evidence is admitted and the matter is remanded to the AO.
5. I have heard the submissions and perused the material available on record and in the light of the submissions of the parties before the Bench, impugned order is set aside and the issues are remanded back to the file of the AO with the direction to pass a speaking order in accordance with law considering the evidences relied upon. Needless to say that assessee shall also be provided reasonable opportunity of being heard.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 13.12. 2017.
Sd/-
(DIVA SINGH) JUDICIAL MEMBER 'Poonam' Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CI T(A)
5. The DR Asstt. Registrar ITAT,Chandigarh.