NARESH NATH MOOKERJEE SHIPPING PVT. LTD.,KOLKATA vs. ITO(TDS), WARD - 58(4), KOLKATA, KOLKATA

The assessee in the present case is a company which filed the TDS return/statement for the different quarters of the year under consideration. The analysis of the said return/statement made by the AO revealed certain defaults committed by the assessee in the year under consideration as well as in 3rd & 4th quarters of the said year. Consequently the AO treated the assessee as the assessee in default u/s 201(1) of the Act and also levied interest u/s 201(1A) of the Act. Accordingly orders u/s 201(1)/201(1A) of the Act were passed by the AO raising demands of Rs.27,565/-, Rs.11,271/- & Rs.1,19,810/-for the 3rd quarter, 4th quarter and the year under consideration respectively. to 1717/KOL/2017 [Assessment Year: 2007-08]

Against the orders passed by the AO u/s 201(1)/201(1A) of the Act, appeals were preferred by the assessee before Ld.CIT(A) and since there was no compliance on the part of the assessee to the notice issued by him fixing the said appeals for hearing from time to time, Ld.CIT(A) dismissed the appeals of the assessee vide his common appellate order dated 26.05.2017 passed ex-parte observing that in the absence of any explanation or submission offered by the assessee in support of the grounds raised in the said appeals, there was no justifiable reason to interfere with the orders passed by the AO u/s 201(1)/201(1A) of the Act. Aggrieved by the order of Ld.CIT(A), the assessee has preferred these appeals before the Tribunal.

We have heard the arguments of both the sides and perused the relevant material available on record. Ld. Counsel for the assessee has submitted that even though there was no personal appearance on behalf of the assessee at the time of hearings fixed before Ld.CIT(A), the written submission was filed by the assessee in support of the grounds raised in its appeals. He has submitted that Ld.CIT(A) however over-looked the said written submission filed by the assessee and proceeded to dismiss the appeals of the assessee without going into the merits of the issues raised therein for want of any explanation or submission. He has contended that impugned order passed by Ld.CIT(A) thus is liable to be set aside and the matters may be sent back to him for disposing of the appeals on merit after taking into consideration the written submissions filed by the assessee. Ld. DR has also not raised any objection for sending the matters back to Ld.CIT(A). We accordingly set aside the impugned order passed by Ld. CIT(A) ex-parte and remit the matters back to him for disposing of the appeals of the assessee afresh on merit after taking into consideration the written submissions filed by the assessee. to 1717/KOL/2017 [Assessment Year: 2007-08]

In the result, all the three appeals of the assessee are treated as allowed for statistical purposes.