M/S. KALINGA MINING CORPORATION PVT. LTD.,CUTTACK vs. JCIT, CUTTACK

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.469/Ctk/2014 (धनधाारण वषा / Assessment Year :2013-2014) M/S Kalinga Mining Vs. Ito (Tds), Shelter Chhak, Corporation, Samanta Cuttack Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आयकर अपील सं./Ita No.405/Ctk/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/S Kalinga Mining Vs. Jcit, Range-Ii, Cuttack Corporation, Samanta Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Citdr सुनवाई की तारीख / Date Of Hearing : 26/07/2017 घोषणा की तारीख/Date Of Pronouncement 28/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal I.E. Ita No.469/Ctk/2014 (Ay 2013-2014) Against The Order Of Cit(A), Cuttack, Dated 29.9.2014 Passed U/S.206C(6)(6A)&(7) Of The I.T.Act & Also Appeal In Ita No.405/Ctk/2015 Against The Order Of Cit(A), Cuttack, Dated 20.07.2015 Passed U/S.143(3) Of The I.T.Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing, Nor Any Adjournment Application Was Placed On Record By The Assessee. Considering The Facts & Circumstances Of The Case, We

260C(1) of the Act and is of the opinion that the assessee has contravened the provisions on collection of the tax at source from buyers on sale of iron ore and therefore assessee is treated as assessee in default and liable to pay tax and interest aggregating to Rs.6,44,982/- and passed the order under Section 206C