District Organiser Tribal Welfare Bhopal Vs ITO (TDS) (ITAT Indore)
The ITAT Indore has reviewed six appeals by the District Organiser Tribal Welfare Bhopal, challenging orders from the Commissioner of Income Tax (Appeals) related to TDS defaults for Assessment Years 2012-13 to 2017-18. The appeals were filed 320 days late due to the department’s lack of physical notice and election duties. The assessee, a government entity handling tribal welfare, argued that TDS should not apply to payments made to the Bhopal Development Authority (BDA), as these are inter-departmental transfers. Discrepancies in the amount assessed and procedural errors by the A.O. were noted, including miscalculations and failure to account for payments included in BDA’s income. The ITAT found that the impugned orders, dismissed ex-parte without proper notice, contained factual inaccuracies. Consequently, the tribunal remanded the case for reassessment, instructing the A.O. to review the details and the Form No. 26A certificate submitted by the assessee, ensuring fair opportunity for the assessee to present its case. The appeals are allowed for statistical purposes, pending fresh adjudication.
Assessee was represented by Shri Milind Wadhwani
FULL TEXT OF THE ORDER OF ITAT INDORE
These 6 appeals by the assesse are directed against 6 separate orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centers,(NFAC) Delhi all dated 13.12.2022 arising from the orders passed u/s 201(1) of the Income Tax Act for the Assessment Years 2012-13 to 2017-2018 respectively.
