RNB DIGITRONIX PVT. LTD.,KOLKATA vs. ITO (TDS), WD-59(1), KOLKATA, KOLKATA

PER S.S.Godara, Judicial Member:

- This assessee’s appeal for assessment year 2011-12 is directed against the Commissioner of Income Tax (Appeals)-24, Kolkata’s order dated 09.03.2016 passed in case No.4/CIT(A) 24/Kol/2014-15 u/s 154 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

coming to ₹2,49,732/-. He has coumputed sec. 201(1) and 201(1A) interest of ₹2,49,732/- and ₹1.19,872/-; respectively. Suffice to say, both the Learned Representatives take us to CIT(A)’s order para-4 indicating the assessee to have sought adjournment on 18.02.2006 followed by similar such ITA No.1077/Kol/2016 A.Y. 2011-12 RNB Digitronix Pvt. Ltd. Vs. ITO(TDS), Wd-59(1) Kol. Page 2 postponement(s) finally culminating in the CIT(A)’s ex parte lower appellate order under challenge. The assessee’s only case before us is that it was always ready and willing to render necessary assistance and the appellate authorities case impugned non appearance before the CIT(A) is neither intentional nor deliberate. It further transpires that CIT(A)’s findings in para-5 of the lower appellate order nowhere discuss the relevant royalty issue vis-à- vis application of TDS provisions enshrined in Chapter-XVII of the Act as per sec. 250(6) of the Act followed by a detailed adjudication. We therefore restore the instant appeal back to the CIT(A) for afresh adjudication on merits after affording three effective opportunities of hearing to the taxpayer for presenting its case failing which our instant remand directions would stand vacated.