STATE BANK OF INDIA ,SME,HINGNA (NAGPUR) BRANCH ,NAGPUR vs. DY.CIT (TDS), CIRCLE-2 NAGPUR, NAGPUR

After perusal of the affidavit filed by the assessee and hearing both the parties. We find that there was a reasonable cause for delay in filing the present appeal. Hence, the same is condoned and the appeal is admitted for adjudication.

Briefly, the facts of the case are that the Assessing Officer passed an order under section.201 of the I.T.Act, dated 27.01.2015, wherein the assessee has been deemed to be assessee in default in respect of short deduction of tax amounting to Rs.44,568/– on leave fare concession paid to one of its employees, wherein exemption under section.10(5) of the I.T.Act has been allowed by the assessee’s bank. Further, the Assessing Officer has levied interest @1% and determined the tax liability under section. 201(1A) amounting to Rs.44,568/–.

Being aggrieved, the assessee carried the matter in appeal before the ld.CIT(A). However, in spite of giving number of opportunities. The assessee did not attend the proceedings before the ld.CIT(A) and the impugned order was therefore passed ex–parte qua the assessee.

After hearing both the parties and considering the material on record. In the interest of substantial justice, we believe that the assessee deserves one more opportunity to represent the case and file its necessary submissions. Therefore, the matter is set aside to the file of the ld.CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. Needless to say that the assessee should attend to the proceedings and file necessary submissions/documentation as so called for by the ld.CIT(A).

In the result, appeal of the assessee is allowed for statistical purpose.