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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2012-13 Utkal Utkal Grameen Grameen Bank, Bank, Vs. ITO (TDS), ITO (TDS), Bolangir Club Para, Dist: Bolangir Club Para, Dist: Sambalpur Sambalpur Bolangir PAN/GIR No. PAN/GIR No.AAAJU 0253 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, AR P.K.Mishra, AR Revenue by : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr DR Date of Hearing : 7/02 2/2023 Date of Pronouncement : 7/02 2/2023 O R D E R Per Bench
This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), , NFAC, NFAC, Delhi, Delhi, dated 28.7.2021 28.7.2021 in Appeal No.ITBA/NFAC/S/250/2021 ITBA/NFAC/S/250/2021-22/1034491419(1) for the assessment year for the assessment year 2012-13.
Shri P.K.Mishra, ld AR appeared for the assessee and Shri Shri P.K.Mishra, ld AR appeared for the assessee and Shri Shri P.K.Mishra, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.
It was submitted by ld AR that the ld CIT(A) has adjudicated the It was submitted by ld AR that the ld CIT(A) has adjudicated the It was submitted by ld AR that the ld CIT(A) has adjudicated the appeal of the assessee exparte. It was the submission that adequate appeal of the assessee exparte. It was the submission that adequate appeal of the assessee exparte. It was the submission that adequate
P a g e 1 | 3 opportunity has not been granted to the assessee. It was the prayer that the order of the ld CIT(A) may be set aside and the issues may be restored to the file of the ld CIT(A) for readjudication on merits after granting the assessee adequate opportunity of being heard. It was the submission that the issue in the appeal was against non-deduction of TDS by the co- operative bank in respect of interest paid to its members. It was the submission that no TDS itself was liable to be deducted in respect of the co- operative bank till 1.6.2015. It was the prayer that the ld CIT(A) has adjudicated the issue on merits and if the Bench was not inclined to restore the issue to the file of the ld CIT(A), the Bench may please direct to delete the issue by holding that the TDS liability in respect of interest paid to the members of the cooperative bank is liable to be deducted only from 1.6.2015. It was the submission that the impugned assessment year is 2012-13.
In reply, ld CIT DR submitted that the assessee has not appeared before the ld CIT(A). He submitted that the issue may be restored to the file of the ld CIT(A) for proper adjudication after granting the assessee adequate opportunity of being heard.
We have heard the rival submissions. A perusal of the order of the ld CIT(A) shows that in para 4.0, he has mentioned the issue of various notices to the assessee through email. It is noticed that the period during which the notices have been issued are substantially during the pandemic P a g e 2 | 3 period when the functioning of the various offices were eratic and many a times closed. This being so, without going to the merits of the addition, the order of the ld CIT(A) is set aside and the issues are restored to his file for re-adjudication after granting the assessee adequate opportunity of being heard.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 07/02/2023.
Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 07/02/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Utkal Grameen Bank, Bolangir Club Para, Dist: Bolangir 2. The Respondent: ITO (TDS), Sambalpur 3. The CIT(A)-, NFAC , Delhi 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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