UCO BANK, JAWAHAR NAGAR,JAIPUR vs. INCOME TAX OFFICER, TDS-2, JAIPUR

The ld. AR of the assessee has submitted that the ld. CIT(A) dismissed the appeal of the assessee by impugned ex-parte order without giving an appropriate opportunity of hearing. He has pointed out that the assessee has been regularly appearing before the ld. CIT(A) and only on the last date of hearing i.e. 31.10.2018 when the ld. AR of the assessee could not appear before the ld. CIT(A) the appeal was dismissed. He has further submitted that the assessee has also raised additional grounds in this appeal regarding validity of the order passed U/s 201(1)/201(1A) being barred by limitation. Thus the ld. AR pleaded that the additional grounds raised by the assessee be admitted for adjudication.

On the other hand, ld. DR has vehemently opposed to the admission of additional grounds as well as additional evidence sought to be filed by the assessee and submitted that the assessee has not explained any reasonable cause for not raising such grounds before the authorities below as well as not filing the evidence before the AO and 2 UCO Bank vs. ITO, TDS the ld. CIT(A). The ld. DR has further submitted that the ld. CIT(A) has granted sufficient opportunity to the assessee but when nobody has attended the hearing on 31.10.2018 the appeal of the assessee was dismissed and order of the AO was upheld. She has relied upon the orders of the authorities below.

We have considered the rival submissions as well as relevant material on record. At the outset, we note that the appeal of the assessee was dismissed by the ld. CIT(A) summarily by non speaking order. The ld. CIT(A) has passed the impugned ex-parte order due to non appearance on behalf of the assessee on 31.10.2018. We further note that prior to 31.10.2018 the assessee attended the hearing on 14.09.2018 and 18.10.2018 however, the case was adjourned by the assessee. Thus, when the ld. CIT(A) has not passed a speaking order and dismissed the appeal of the assessee summarily then the impugned order of the ld. CIT(A) suffers from the infirmity. Accordingly, in the facts and circumstances of the case we set aside the impugned order of the ld. CIT(A) and remand the matter to the record of the ld. CIT(A) for fresh adjudication after giving one more opportunity of hearing to the assessee. The assessee is also at liberty to raise these additional grounds before the ld. CIT(A) and also to file the additional evidence, if UCO Bank vs. ITO, TDS any in support of the claim that the assessee was not required to deduct TDS in respect of the amounts credited/paid. The ld. CIT(A) shall decide all the issues to be raised by the assessee. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14/07/2020. Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Vijay Pal Rao) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 14/07/2020. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- UCO Bank, Jaipur, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, TDS-2, Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 1513/JP/2019} vkns'kkuqlkj@ By order,