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

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ITA 234/NAG/2017Status: DisposedITAT Nagpur02 June 2022AY 2013-20143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, in the interest of substantial justice, set aside the matter to the CIT(A). The CIT(A) is directed to decide the case afresh after providing the assessee with a reasonable opportunity to present its submissions.

What were the facts?

The assessee bank was deemed in default for short deduction of tax on leave fare concession paid to an employee, with tax liability and interest levied. The assessee failed to appear before the CIT(A), resulting in an ex-parte order.

What were the issues?

Whether the assessee was rightly deemed in default for short deduction of tax on leave fare concession. Whether the assessee should be given another opportunity to present its case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 201,Section 10(5),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI VIKRAM SINGH YADAV & SHRI YOGESH KUMAR U.S

For Appellant: Ms. Anita Bhojwani, Advocate
For Respondent: Shri G.N.Ninawe, JCIT

Date of Hearing – 02.06.2022 Date of Order – 02.06.2022

O R D E R PER SHRI VIKRAM SINGH YADAV, A.M.

This appeal filed by the assessee is directed against order of the learned Commissioner of Income Tax (Appeals)-2, Nagpur, dated 28.02.2017 for the assessment year 2013–14. At the outset, it is noted that there is a delay in filing the present appeal by 30 days.

2.

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.

3.

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/–.

4.

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.

5.

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).

6.

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

Order pronounced in the open Court on 02 .06.2022

Sd/– Sd/– YOGESH KUMAR U.S VIKRAM SINGH YADAV JUDICIAL MEMBER ACCOUNTANT MEMBER

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