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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
Assessment Year :2016 2016-17 Assessment Year :201 /CTK/2024: Assessment Year :2017-18 ITA No. ITA No.400/CTK/2024: Assessment Year :201 /CTK/2024: Assessment Year :2019-20 ITA No. ITA No.401/CTK/2024: Assessment Year :201 /CTK/2024: Assessment Year :2018-19 ABC ABC Transcarriers Transcarriers private private Vs. ACIT, Circle, Circle, TDS, TDS, Limited., 16A, BJB Nagar, Limited., 16A, BJB Nagar, Bhubaneswar Kalpana Area, Bhubaneswar Kalpana Area, Bhubaneswar PAN/GIR No. No.AAICA 3634 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty, Adv P.R.Mohanty, Adv Revenue by : Shri S.C.Mohanty, Sr DR DR Date of Hearing : 16/10/20 2024 Date of Pronouncement : 16/10/20 024 O R D E R Per Bench
These four These four appeals filed by the assessee against the filed by the assessee against the separate orders of the ld Addl/JCIT(A) Addl/JCIT(A)-1, Guwahati dated 31.5.2024 in Appeal No. NFAC/2015-16/10206287, 16/10206287, NFAC/2016-17/10206289, 17/10206289, NFAC/2018 NFAC/2018- 19/10206289 & NFAC/2015-16/10206296 for the assessment year for the assessment year 2016- 17, 2017-18, 2019 18, 2019-20 and 2018-19, respectively.
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Shri P.R.Mohanty, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue.
All the appeals are time barred by 59 days. The assessee has filed condonation petition supported by affidavit stating the reasons that due to non-verification of income tax portal on regular basis by the authorized representative of the assessee, the appeal against the orders of ld CIT(A) could not be filed within the stipulated time and, therefore, there was delay of 59 days. It is prayed that the delay in filing the appeals be condoned. This contention of the assessee has not been found to be false. Therefore, we condone the delay of 59 days and admit the appeals for hearing.
It was submitted by ld AR that the ld Addl/JCIT(A)-1, Guwhati has dismissed the appeals filed by the assessee due to non-representation before him. It was submitted by ld AR that in this case TDS has been deducted and deposited in the Government account and furnished the evidences and details of interest due and copy of TDS deposit challan. It was the submission despite the above, the AO has proceeded to pass the order u/s.201(1)(1A) of the Act without asking for any other details from the assessee. It was the submission that the ld CIT(A) has also confirmed the addition made by the AO on the ground that no details, documents or submission have been provided by the assessee substantiating its grounds of appeal
. He submitted that if one more opportunity is allowed, the assessee would be able to furnish all the documents before the AO that the P a g e 2 |
4. TDS has been deducted and deposited in the Government account. Ld Sr DR did not object to the request of ld AR of the assessee.
5. We have considered the rival submissions. It is claimed by ld AR that TDS has been deducted and same is deposited in the Government account. However, it is the contention of the revenue that no evidence has been produced by the assessee to support his contention. A perusal of the order of ld CIT(A) shows that the ld CIT(A) has passed the order due to non- representation by the assessee before him. It is the prayer of ld AR before us if one more opportunity is granted, the assessee would furnish all the documents/evidence that the TDS has been deducted and deposited in the Government account. In view of above, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer to readjudicate the issues and pass necessary orders as per law. If the assessee proves with necessary evidences that the TDS has been deducted and paid to the Government account, the Assessing officer is directed to allow the claim of the assessee.
In the result, appeals of the assessee stand partly allowed for statistical purposes.