CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK V. ITO(TDS), CUTTACK

ITA 393/CTK/2025

AI Insights

The case involves two appeals filed by the Cuttack Central Cooperative Bank Limited against the orders passed by the CIT(A) for the assessment years 2015-2016 and 2016-2017. The appeals were initially barred by 69 days and 220 days respectively, but the tribunal condoned the delays based on the plausible reasons provided by the assessee. The main contention in the appeals was the dismissal of the assessee's appeals by the CIT(A) without sufficient opportunity of being heard. The tribunal noted the absence of relevant documents and evidence in the lower authorities' records and granted the assessee another opportunity to substantiate its claims before the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717390 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 08-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SINGH
• Assessee Lawyers: N.R.BISWAL
• Keywords: Condonation of delay; Opportunity of being heard; TDS

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.392 & 393/CTK/2025 (नििाारण वर्ा / Assessment Year : 2015-2016 & 2016-2017) Cuttack Central Co-operrative Bank Limited Nimchouri, Buxi Bazar, Cuttack 753002 Vs ITO(TDS), Cuttack PAN No. : AAABC 0373 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri N.R.Biswal, CA राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 12/08/2025 घोषणा की तारीख/Date of Pronouncement : 12/08/2025 आदेश / O R D E R Per Bench : ITA No.392/CTK/2025 has been filed by the assessee against the order dated 03.02.2025 passed by the ld.Addl/JCIT(A)-2, Mumbai for the assessment year 2015-2016. ITA No.393/CTK/2025 has been filed by the assessee against the order dated 13.09.2024 passed by the ld.Addl/JCIT(A)-1, Gurugram for the assessment year 2016-2017. 2. Out of these two appeals, ITA No.392/CTK/2025 is barred by 69 days and ITA No.393/CTK/2025 is barred by 220 days. In this regard, the assessee has filed application for condonation of delay supported with an affidavit in both the appeals for respective delay stating therein sufficient Printed from counselvise.com ITA No.392&393/CTK/2025 2 reasons which are plausible and not found to be false. Accordingly, the delay in filing both the appeals appeal by the assessee is condoned and both the appeals are admitted for hearing. 3. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate his claim. 4. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). 5. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents before the ld. CIT(A) in appellate proceedings. However, the ld. AR has made a request before the Bench that if the assessee is given one more opportunity to represent its case before the ld. AO, the assessee could be able to provide all the details before the ld. Assessing Officer to substantiate its claim. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in both the appeals to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard for both the years Printed from counselvise.com ITA No.392&393/CTK/2025 3 under consideration. The assessee shall cooperate in the readjudication proceeding before the CIT(A) positively. It would be worthwhile to issue at least one notice physically to the assessee. 6. In the result, both the appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/08/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 12/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "