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

ITA 234/NAG/2017

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1073 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 11-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G.N.NINAWE
• Assessee Lawyers: ANITA BHOJWANI
• Keywords: Reasonable cause; TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER ITA No.234/Nag./2017 (Assessment Year : 2013–14) State Bank of India SME, Hingna (Nagpur) Branch, Plot No.X–43 MIDC Area, Nagpur–440 028 PAN No: AAACS8577K ............... Appellant v/s DCIT(TDS), Circle–2 Nagpur–440 001 ................... Respondent Assessee by : Ms. Anita Bhojwani, Advocate Revenue by : 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 ITA No.234/Nag/2017 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 3 ITA No.234/Nag/2017 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/– YOGESH KUMAR U.S JUDICIAL MEMBER Sd/– VIKRAM SINGH YADAV ACCOUNTANT MEMBER NAGPUR, DATED: 02 .06.2022 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The CIT(A); (4) The CIT, Nagpur City concerned; (5) The DR, ITAT, Nagpur; (6) Guard file. True Copy By Order Kasarla Thirumalesh Sr. Private Secretary (A.R./Sr. P.S./P.S.) ITAT, Nagpur