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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(E), Hyderabad, dated 11/03/2023, passed in DIN & Oder No.ITBA/EXM/F/EXM45/2022-23/1050630810(1), for the assessment year 2022-2023.
It was submitted by ld AR that the ld CIT(E) was not justified to reject the application for registration u/s.12AA of the Act on the ground of non-submission of “Form-10AC and URN” issued by the CPC, particularly when “Form-10AC and URN” has not been issued and served on the assessee. It was also the submission that proper opportunity of hearing was not granted to the assessee. It was the submission that if one more opportunity is allowed, the assessee would furnish all the evidences for disposal of the appeal.
In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the impugned order. It was submitted that the order passed by the CIT(E) deserves to be upheld.