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2021 (3) TMI 835 - AT - Income TaxRectification u/s 254 - disallowing on account of interest paid - disallowing a sum on account of interest paid on delayed deposit of TDS - HELD THAT:- There is an apparent mistake in the order of the Ld. CIT(A) as he has adjudicated the grounds of appeal not at all related to the grounds raised by the assessee in Form No. 35. Another aspect is that in the “Form of Verification”, the appellant’s name is Rupen Patel whereas the Ld. CIT(A) has mentioned Parwinder Kaur as the appellant as per signature. This is a clear case where the 1st para of the impugned order relates to the present assessee. The subsequent paras relate to some other assessee. The issues decided on merit by the Ld. CIT(A) relate to some other assessee. Because of this unfortunate situation, we set aside the order of the Ld. CIT(A) and restore the matter to him to pass a de novo order, after giving reasonable opportunity of being heard to the assessee. We direct the assessee to file the relevant documents/evidence before the Ld. CIT(A) on the date of hearing. Appeal is allowed for statistical purposes.
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