UTKAL GRAMEEN BANK,BHUBANESWAR vs. I.T.O. (TDS), SAMBALPUR

ITA 595/CTK/2026Status: DisposedITAT Cuttack18 September 2026AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's plea regarding the COVID-19 pandemic and the ex-parte nature of the CIT(A)'s order. It decided to grant the assessee another opportunity to present their case.

What were the facts?

The assessee bank was found to have short-deducted TDS on interest payments due to invalid Form 15H/15G submissions. The CIT(A) confirmed the Assessing Officer's findings, but the assessee argued they couldn't effectively represent their case during the COVID-19 pandemic.

What were the issues?

Whether the assessee was prevented by sufficient cause from effectively presenting their case before the CIT(A) due to the COVID-19 pandemic, and if a fresh opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “CUTTACK” BENCH:

Before: Shri George Mathan & Shri Gopalan Gurusamy

Per Gopalan Gurusamy, AM: These appeals are against the orders passed by the ITO Sambalpur dated 1-11-2016 under sec. 201(1) and 201(1A), for the Financial year 2009-10,2010-11 and 2011-12 holding the bank to be default in short deduction of TDS under sec. 201(1), and consequent liability under sec. 201(1A) of the Act and which orders have been confirmed by the Ld CIT(A) vide his orders dated 28-7-2021,18-5-2021 and 28-7-2021 respectively.

2.

The ITO TDS had passed the impugned reassessment orders for these three years based on the direction of the Hon’ble ITAT Cuttack

2 I.T.A. No.594, 595 & 5

The order continues below.

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