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Assessee has raised the ground that the ld. CIT(A)-III, Jaipur erred in law as well on the facts of thecasein confirming the demand raised by the ITO due to alleged non collection of Tax at Source (TCS) under section 206C(6) of the Act, which is the entire amount of sales itself and otherwise also is completely contrary to the provisions of law and facts in as much as Rs. 1,77,360/- is gross amount of sales effected by the assessee and not merely 5% TCS thereon. Hence, the impugned demand kindly be quashed and deleted in full.

Shanti Prime Publication Pvt. Ltd.

Sec. 206C of Income Tax Act, 1961—Collection of tax at source—Matter deserves to be set-aside to the file of CIT(A) as ground taken by the assessee before CIT(A) and not adjudicated upon.

Facts: Assessee has raised a ground of appeal before the ld CIT(A) and challenged the order passed under section 206C(6) r/w 206C(7) for want of requisite jurisdiction with ITO Jaipur and thereafter, in ground no. 2, has challenged the order so passed by the ITO Jaipur as barred by limitation.

Held, that CIT(A) while referring to both the grounds of appeal has apparently read and understood both the grounds as relating to limitation as apparent from reading of his order and thereafter, it has held that these grounds were not pressed by AR of the assessee and therefore, these grounds are not allowed. During the course of hearing, AR stated at the Bar that only ground relating to limitation was not pressed before CIT(A). We therefore find that the ground relating to challenging the order passed by Assessing officer for want of jurisdiction was taken before the CIT(A), however, it appears that CIT(A) has wrongly read the ground relating to jurisdiction and limitation together and has dismissed both these grounds as not pressed. Given that this ground was taken by the assessee before CIT(A) and not adjudicated upon, the matter deserve to be set-aside to the file of CIT(A) to adjudicate the said ground of appeal after providing reasonable opportunity to the assessee. In the result, the ground no. 1 is allowed for statistical purposes. - EID MOHAMMAD NIZAMUDDIN V/s ITO - [2020] 81 ITR (TRIB) 127 (ITAT-JAIPUR)