M/S. THE CHITRADURGA DISTRICT COOPERATIVE CENTRAL BANK LTD,CHITRADURGA vs. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANAGERE

Date of Hearing : 10-11-2020 Date of Pronouncement : 10-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal initially filed by assessee against order dated 17/12/2018 passed by ld CIT(A), Davangere for assessment year 2014-15. 2. It has been submitted by ld.AR that no opportunity of being heard was granted to assessee and assessee had sought short adjournment on the date of hearing. Ld.AR submitted that, subsequently Ld.CIT(A) disposed of the appeal by observing as under:- “5b. The case was adjourned for a later date, for which there was no compliance from the AR. However, when the case was reposted for hearing, none appeared. Therefore, the appeal is disposed off based on the material available on record. 5c. I have perused the order the AO, the submissions made and the material available on record. The AO has in detail discussed in the order as to why the difference in accrued interest is brought to tax and also the difference on account consequent to computerization. The appellant has also not produced any details before me also to substantiate the claim. I therefore, hold that the order of the AO needs no interference. Thus, all the grounds relating to first four issues are dismissed.”