UCO Bank, JAWAHAR NAGAR, JAIPUR V. INCOME TAX OFFICER, TDS-2, JAIPUR

ITA 1513/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8550 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ACIT
• Assessee Lawyers: SHIR VIJAY GUPTA
• Keywords: Additional evidence; Reasonable cause; Non passing of speaking order; TDS; Set aside
• Section: 201(1)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1513/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 UCO BANK JAWAHAR NAGAR, JAIPUR. CUKE VS. THE ITO, TDS-2,, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAACU 3561 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHIR VIJAY GUPTA (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : MISS. CHANCHAL MEENA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 13/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 14/07/2020 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 31.10.2018 OF LD. CIT(A)-III, JAIPUR ARISING FROM T HE ORDER PASSED U/S 201(1)/201(1A) OF THE IT ACT FOR THE ASSESSMENT YEA R 2009-10. DUE TO PREVAILING COVID-19 PANDEMIC CONDITION THE HEARING OF THE APPEAL IS CONCLUDED THROUGH VIDEO CONFERENCE. THE ASSESSEE HA S RAISED THE FOLLOWING GROUNDS:- ITA NO. 1513/JP/2018 UCO BANK VS. ITO, TDS 2 1. THE LD. A.O. HAS NOT GIVEN PROPER OPPORTUNITY O F BEING HEARD TO ASSESSEE. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE ASSESSEE CANNOT BE HELD AS ASSESSEE IN DEFAULT U/S 201(1) OF THE I.T. ACT. 2. THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT TH E LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE BY IMPUGNED EX -PARTE ORDER WITHOUT GIVING AN APPROPRIATE OPPORTUNITY OF HEARIN G. HE HAS POINTED OUT THAT THE ASSESSEE HAS BEEN REGULARLY APPEARING BEFORE THE LD. CIT(A) AND ONLY ON THE LAST DATE OF HEARING I.E. 31 .10.2018 WHEN THE LD. AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) THE APPEAL WAS DISMISSED. HE HAS FURTHER SUBMITTED THAT THE AS SESSEE HAS ALSO RAISED ADDITIONAL GROUNDS IN THIS APPEAL REGARDING VALIDITY OF THE ORDER PASSED U/S 201(1)/201(1A) BEING BARRED BY LIMITATIO N. THUS THE LD. AR PLEADED THAT THE ADDITIONAL GROUNDS RAISED BY THE A SSESSEE BE ADMITTED FOR ADJUDICATION. 3. ON THE OTHER HAND, LD. DR HAS VEHEMENTLY OPPOSE D TO THE ADMISSION OF ADDITIONAL GROUNDS AS WELL AS ADDITION AL EVIDENCE SOUGHT TO BE FILED BY THE ASSESSEE AND SUBMITTED THAT THE ASS ESSEE HAS NOT EXPLAINED ANY REASONABLE CAUSE FOR NOT RAISING SUCH GROUNDS BEFORE THE AUTHORITIES BELOW AS WELL AS NOT FILING THE EVIDENC E BEFORE THE AO AND ITA NO. 1513/JP/2018 UCO BANK VS. ITO, TDS 3 THE LD. CIT(A). THE LD. DR HAS FURTHER SUBMITTED TH AT THE LD. CIT(A) HAS GRANTED SUFFICIENT OPPORTUNITY TO THE ASSESSEE BUT WHEN NOBODY HAS ATTENDED THE HEARING ON 31.10.2018 THE APPEAL OF TH E ASSESSEE WAS DISMISSED AND ORDER OF THE AO WAS UPHELD. SHE HAS R ELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS RELEVANT MATERIAL ON RECORD. AT THE OUTSET, WE NOTE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD. CIT(A) SUMMARILY BY NON SPEAKING ORDER. THE LD. CIT(A) HAS PASSED THE IMPUGNED EX-PA RTE ORDER DUE TO NON APPEARANCE ON BEHALF OF THE ASSESSEE ON 31.10.2 018. WE FURTHER NOTE THAT PRIOR TO 31.10.2018 THE ASSESSEE ATTENDED THE HEARING ON 14.09.2018 AND 18.10.2018 HOWEVER, THE CASE WAS ADJ OURNED BY THE ASSESSEE. THUS, WHEN THE LD. CIT(A) HAS NOT PASSED A SPEAKING ORDER AND DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY THEN THE IMPUGNED ORDER OF THE LD. CIT(A) SUFFERS FROM THE INFIRMITY. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE WE SET ASIDE TH E IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER TO THE RECORD OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNIT Y OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO AT LIBERTY TO RAISE THESE ADDITIONAL GROUNDS BEFORE THE LD. CIT(A) AND ALSO TO FILE THE ADDITIONAL EVIDENCE, IF ITA NO. 1513/JP/2018 UCO BANK VS. ITO, TDS 4 ANY IN SUPPORT OF THE CLAIM THAT THE ASSESSEE WAS N OT REQUIRED TO DEDUCT TDS IN RESPECT OF THE AMOUNTS CREDITED/PAID. THE LD. CIT(A) SHALL DECIDE ALL THE ISSUES TO BE RAISED BY THE ASS ESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14/07/2020. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 14/07/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- UCO BANK, JAIPUR, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, TDS-2, JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 1513/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR.