ABC TRANSCARRIERS (P) LIMITED,BHUBANESWAR V. ACIT, CIRCLE TDS, BHUBANESWAR

ITA 401/CTK/2024

AI Insights

The case involves four appeals filed by ABC Transcarriers Private Limited against the orders of the Addl/JCIT(A)-1, Guwahati, concerning the assessment years 2016-17, 2017-18, 2018-19, and 2019-20. The appeals were initially dismissed due to non-representation. The assessee contended that TDS had been deducted and deposited in the Government account, supported by evidences such as the TDS deposit challan. The Tribunal found the delay in filing the appeals to be justified and admitted the appeals for hearing. It was decided that the issues should be restored to the Assessing Officer for a fresh examination, providing the assessee an opportunity to substantiate their claims with adequate documentation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40740 (ITAT-CUTTACK)
• Duration Of Justice: 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 27-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: P.R.MOHANTY
• Keywords: TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL ITA No ITA No.39 ITA No. ITA No. ABC Transcarriers private Limited., 16A, BJB Nagar, Kalpana Area, Bhubaneswar PAN/GIR No. (Appellant Per Bench These four of the ld Addl/JCIT(A) NFAC/2015-16/10206287, 19/10206289 & 17, 2017-18, 2019 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.398/CTK/2024: Assessment Year :2016 ITA No.399/CTK/2024: Assessment Year :201 ITA No.400/CTK/2024: Assessment Year :201 ITA No.401/CTK/2024: Assessment Year :201 ABC Transcarriers private Limited., 16A, BJB Nagar, Kalpana Area, Bhubaneswar Vs. ACIT, Circle, TDS, Bhubaneswar No.AAICA 3634 R (Appellant) .. ( Respondent Assessee by : Shri P.R.Mohanty, Adv Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 16/10/20 Date of Pronouncement : 16/10/20 O R D E R These four appeals filed by the assessee against the Addl/JCIT(A)-1, Guwahati dated 31.5.2024 16/10206287, NFAC/2016-17/10206289, NFAC/2018 NFAC/2015-16/10206296 for the assessment year 18, 2019-20 and 2018-19, respectively. P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER 2016-17 /CTK/2024: Assessment Year :2017-18 /CTK/2024: Assessment Year :2019-20 /CTK/2024: Assessment Year :2018-19 Circle, TDS, Respondent) P.R.Mohanty, Adv DR 2024 024 filed by the assessee against the separate orders in Appeal No. 17/10206289, NFAC/2018- for the assessment year 2016- ITA No.398/CTK/2024: Assessment Year :2016-17 ITA No.399/CTK/2024: Assessment Year :2017-18 ITA No.400/CTK/2024: Assessment Year :2019-20 ITA No.401/CTK/2024: Assessment Year :2018-19 P a g e 2 | 4 2. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. 3. All the appeals are time barred by 59 days. The assessee has filed condonation petition supported by affidavit stating the reasons that due to non-verification of income tax portal on regular basis by the authorized representative of the assessee, the appeal against the orders of ld CIT(A) could not be filed within the stipulated time and, therefore, there was delay of 59 days. It is prayed that the delay in filing the appeals be condoned. This contention of the assessee has not been found to be false. Therefore, we condone the delay of 59 days and admit the appeals for hearing. 4. It was submitted by ld AR that the ld Addl/JCIT(A)-1, Guwhati has dismissed the appeals filed by the assessee due to non-representation before him. It was submitted by ld AR that in this case TDS has been deducted and deposited in the Government account and furnished the evidences and details of interest due and copy of TDS deposit challan. It was the submission despite the above, the AO has proceeded to pass the order u/s.201(1)(1A) of the Act without asking for any other details from the assessee. It was the submission that the ld CIT(A) has also confirmed the addition made by the AO on the ground that no details, documents or submission have been provided by the assessee substantiating its grounds of appeal. He submitted that if one more opportunity is allowed, the assessee would be able to furnish all the documents before the AO that the ITA No.398/CTK/2024: Assessment Year :2016-17 ITA No.399/CTK/2024: Assessment Year :2017-18 ITA No.400/CTK/2024: Assessment Year :2019-20 ITA No.401/CTK/2024: Assessment Year :2018-19 P a g e 3 | 4 TDS has been deducted and deposited in the Government account. Ld Sr DR did not object to the request of ld AR of the assessee. 5. We have considered the rival submissions. It is claimed by ld AR that TDS has been deducted and same is deposited in the Government account. However, it is the contention of the revenue that no evidence has been produced by the assessee to support his contention. A perusal of the order of ld CIT(A) shows that the ld CIT(A) has passed the order due to non- representation by the assessee before him. It is the prayer of ld AR before us if one more opportunity is granted, the assessee would furnish all the documents/evidence that the TDS has been deducted and deposited in the Government account. In view of above, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer to readjudicate the issues and pass necessary orders as per law. If the assessee proves with necessary evidences that the TDS has been deducted and paid to the Government account, the Assessing officer is directed to allow the claim of the assessee. 6. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 16/10/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA No.398/CTK/2024: Assessment Year :2016-17 ITA No.399/CTK/2024: Assessment Year :2017-18 ITA No.400/CTK/2024: Assessment Year :2019-20 ITA No.401/CTK/2024: Assessment Year :2018-19 P a g e 4 | 4 Cuttack; Dated 16/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, CUTTACK 1. The Appellant : ABC Transcarriers private Limited., 16A, BJB Nagar, Kalpana Area, Bhubaneswar 2. The Respondent: ACIT, Circle, TDS, Bhubaneswar 3. The Addl/JCIT(A)—1, Guwahati 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy// "