The case ITA No. 3697/DEL/2019 involves an appeal by Central Sheep Breeding Farm, Hisar, against the Income Tax Officer (TDS), Hisar, for the assessment year 1997-98. The appeal addresses issues under section 201(1) of the Income Tax Act, 1961, which pertains to the duties of tax deduction at source (TDS).
Central Sheep Breeding Farm is a government entity under the Ministry of Agriculture, Department of Animal Husbandry, Dairying & Fisheries. The case originated from a dispute over the assessee’s compliance with TDS provisions, leading to an order by the Assessing Officer (AO) on March 8, 2004, which was contested up to the CIT(A). The appeal was initially dismissed by the ld. CIT(A)-2, Gurgaon, on July 27, 2018.
The primary issue in the appeal was the proper filing and substantiation of TDS compliance by the assessee. During the tribunal hearing, the assessee argued for an opportunity to present additional evidence to prove that the recipients of payments had duly filed their returns, thereby fulfilling the requirements under the Income Tax Act.
Dr. B. R. R. Kumar, serving as the Accountant Member of the tribunal, noted the willingness of both parties to resolve the matter through the submission of further evidence. Consequently, the tribunal remanded the case back to the AO with instructions to reassess the issues de novo, considering any new evidence provided by the assessee.
The tribunal’s decision to remand the case for further review reflects the judicial system’s flexibility in allowing tax disputes to be resolved with comprehensive evidence. This case underscores the importance of thorough documentation and compliance with TDS provisions in tax administration.
The final decision was pronounced in open court on February 21, 2022, marking a significant development in this longstanding dispute.
ITA 3697/DEL/2019: Central Sheep Breeding Farm vs ITO TDS for Assessment Year 1997-98
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