ORISSA FORESTRY SECTOR DEVELOPMENT PROJECT,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR

ITA 196/CTK/2016Status: DisposedITAT Cuttack28 August 2017AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT, in the interest of justice, set aside the CIT(A)'s ex-parte order. The appeal was restored to the CIT(A)'s file for fresh adjudication after providing the assessee with a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance on multiple hearing dates. The assessee's AR then appeared before the ITAT, requesting one more opportunity to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without granting a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Appellant: Shri B.K.Mohapatra,, AR
For Respondent: Shri D.K.Pradhan, DR

Per N.S.Saini, AM This is an appeal filed by the assessee against the order of CIT(A)-3,

Bhubaneswar, dated 15.1.2016, for the assessment year 2012-2013. 2. The assessee has raised the following grounds of appeal:

“1. That the order dated 15.01.2016 passed by the learned Commissioner of Income Tax (Appeals)-3, Bhubaneswar) [CIT(Appeals)] in partly allowing the appeal is against principles of natural justice, contrary to facts, arbitrary and erroneous and bad in law.

2.

That the Learned CIT (Appeals) has misconstrued/mis-appreciated the facts and his confirming the demand of Rs. 1,20,920/- by holding that the same is on account of short deduction and short payment of tax is contrary to facts, arbitr

The order continues below.

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