CHIEF EDUCATION OFFICER,DEHRADUN vs. INCOME TAX OFFICER, WARD, TDS, DEHRADUN

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ITA 85/DDN/2025Status: DisposedITAT Dehradun13 August 2025AY 2016-17Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex-parte without hearing the assessee and did not decide all grounds on merit. Therefore, the matter was remanded to the CIT(A) for a fresh decision.

What were the facts?

The assessee filed an appeal against an order passed under Section 201(1)/201(1A) of the Income Tax Act, 1961, which calculated short deduction and interest. The CIT(A) dismissed the assessee's appeal ex-parte without deciding all grounds on merit.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing an opportunity of being heard and without deciding all grounds on merit.

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, DELHI

Hearing: 07/08/2025Pronounced: 13/08/2025

ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld.

Commissioner of Income Tax (Appeals)/ ADDL/ JCIT (A)-1, Mumbai (‘Ld.

CIT(A)’ for short), New Delhi dated 13/03/2025 for the Assessment Year 2016-17.

2.

Brief facts of the case are that, an order u/s 201(1)/201(1A) of the Income Tax Act, 1961 ('Act' for short) came to be passed on 31/01/2017 by calculating short deduction amount of Rs. 20,87,940/- u/s 201(1) of the Act and interest amount of Rs. 14,39,364/- u/s 201(1A) of the Act.

Aggrieved by the order dated 31/01/2017, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

3.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.

4.

The Ld. Departmental Representative vehemently submitted that the Assessee has neither appeared before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.

5.

We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to providing opportunity of being heard to the Assessee.

6.

In the result, the Appeal of the Assessee is partly allowed for statistical purpose.

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