2023 (1) TMI 984

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....: Shri Suhash Kulkarni. ORDER Per G. D. Padmahshali, AM The present bunch of six appeals is challenged against separate orders of National Faceless Appeal Centre [for short "NFAC" or CIT(A)"] passed u/s 250 of Income-Tax Act, 1961 [for short "the Act"] which confirms the orders passed u/s 201(1A) of the Act by Deputy Commissioner of Income Tax, TDS Circle Nashik [for short "AO"], for six ....

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....lary is to be deducted on accrued / due basis by referring to section 15 of the Act rather than on payment basis at the average rate of tax on annual estimated income as per section 192 of the Act. Ground No. 2 The learned assessing officer has erred in treating the Appellant as an assessee in default under section 201(1) of the Act for non-deduction of TDS on monthly accrual bas....

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....cancel any one or more grounds of appeal at the time before or at the time of hearing. 4. When case was called up at pre-scheduled physical hearing, none represented the assessee, having regards to grounds of appeal, in the interest of justice we proceed to adjudicate the matter following rule 24 of the ITAT-Rules, which empowers the Tribunal to decide the appeal ex-parte on merits where appell....

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....f principle of "audi alteram partem", for the reasons case deserves to be remanded back to the file of NFAC. 6. After hearing to the rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short "ITAT, Rules"] perused the material placed on records and duly considered the facts of the case in the light of settled legal po....