M/s. Guru Maharaj Construction, Cuttack V. ACIT Circle 2(1), Cuttack

ITA 24/CTK/2023

AI Insights

The case involves multiple appeals filed by Guru Maharaj Construction against the orders of the CIT(A), Bhubaneswar, concerning various assessment years. The primary contention was the lack of opportunity provided to the assessee to present necessary materials and evidences due to a communication gap with their AR, who manages their tax portal and filings. The Tribunal noted that the CIT(A) had disposed of the appeals without proper opportunities for the assessee to present their case, thus violating the principles of natural justice. The Tribunal decided to remit the matter back to the CIT(A) for a fresh examination, except for the grounds already decided in favor of the assessee regarding TDS for the assessment year 2018-19 and expenses under section 10(2A) for the assessment year 2019-20.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300353 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 29-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ITA No ITA No. ITA No. ITA No. Guru Maharaj Construction, Prativa Niwas, Arunodaya Nagar, Badambadi, Cuttack PAN/GIR No. (Appellant Revenue by Per Bench ITA No.24/CTK/2023 is the appeal filed order of the ld CIT(A) No.Cuttack/10070/2017 Nos.25 to 27 are the appeals filed by the assessee against the common order dated 30.11.2022 in Appeal Nos.10364/2016 Bhubaneswar- IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.24/CTK/2023: Assessment Year ITA No.25/CTK/2023: Assessment Year ITA No.26/CTK/2023: Assessment Year ITA No.27/CTK/2023: Assessment Year Guru Maharaj Construction, Prativa Niwas, Arunodaya Nagar, Badambadi, Cuttack Vs. ACIT, Circle Cuttack PAN/GIR No.AAFGF 1016 L (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal, Adv Revenue by : Shri M.K.Gautam, Pr. CIT(OSD)/ Date of Hearing : 28 /0 Date of Pronouncement : 28 /0 O R D E R ITA No.24/CTK/2023 is the appeal filed by the assessee against the order of the ld CIT(A)-2, Bhubaneswar dated 23.11.2022 Cuttack/10070/2017-18 for the assessment year Nos.25 to 27 are the appeals filed by the assessee against the common order dated 30.11.2022 in Appeal Nos.10364/2016 -2/11253/2017-18 and in Appeal No.Bhubaenswar Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Assessment Year-2012-13 /CTK/2023: Assessment Year-2014-15 /CTK/2023: Assessment Year-2018-19 /CTK/2023: Assessment Year-2019-10 ACIT, Circle-2(1), Respondent) K.K.Bal, Adv M.K.Gautam, Pr. CIT(OSD)/ S.C.Mohanty, Sr DR 06/2023 /06/2023 by the assessee against the 23.11.2022 in Appeal for the assessment year 2012-13 and ITA Nos.25 to 27 are the appeals filed by the assessee against the common order dated 30.11.2022 in Appeal Nos.10364/2016-17, in Appeal No. 18 and in Appeal No.Bhubaenswar- ITA No.24/CTK/2023: Assessment Year-2012-13 ITA No.25/CTK/2023: Assessment Year-2014-15 ITA No.26/CTK/2023: Assessment Year-2018-19 ITA No.27/CTK/2023: Assessment Year-2019-10 Page2 | 4 2/110540/2018-19 for the assessment years 2014-15, 2018-19 & 2019-20, respectively. 2. Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, Pr. CIT (OSD) / S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the notices issued by the ld CIT(A) are uploaded through the portal and now a days the portal of the assessee is managed by ld AR, who files the return of the assessee. It was the submission that due to communication gap between the assessee and ld AR, who files the return, written submissions and other evidences in response to the notices issued by ld CIT(A) could not be filed. It was the submission that due to non-available of required materials/evidences, the ld CIT(A) has disposed of the appeals on merits without affording reasonable opportunities to the assessee. He submitted that the ld CIT(A) has simply upheld the findings of the Assessing Officer in the absence of supporting evidences, violating the principles of natural justice. However, ld AR submitted that in the assessment year 2018-19, the ld CIT(A) has allowed the penalty on TDS and for the assessment year 2019-20, the ld CIT(A) has allowed the claim of the assessee towards expenses u/s.10(2A) of the Act on the basis of facts on record. In respect of other ground u/s.43B, ld AR submitted that this issue has been decided without considering any materials. It was the submission that if one more opportunity is given, the assessee would furnish the required materials/evidences and co-operate ITA No.24/CTK/2023: Assessment Year-2012-13 ITA No.25/CTK/2023: Assessment Year-2014-15 ITA No.26/CTK/2023: Assessment Year-2018-19 ITA No.27/CTK/2023: Assessment Year-2019-10 Page3 | 4 with the ld CIT(A) in disposal of appeals. He requested to remit the matter back to the file of the ld CIT(A). 4. In reply, ld Pr. CIT(OSD) and Sr DR supported the orders of the lower authorities. 5. We have considered the rival submissions. A perusal of impugned orders of the ld CIT(A) clearly show that the ld CIT(A) has disposed of the appeals concurring with the findings of the ld AO without giving proper opportunities to the assessee. It was the contention of ld AR that due to communication gap between the assessee and ld AR, who files the return, evidences in support of the claim of the assessee could not be filed. His prayer was that one more opportunity be given, for which, assessee can produce all the evidences and materials required for disposal of the appeals except the ground already decided in favour of the assessee on TDS for the assessment year 2018-19 and u/s.10(2A) of the Act for the assessment year 2019-20. We are therefore of the view that in order to impart substantial justice, the matter requires fresh adjudication by the ld CIT(A). Consequently, we set aside the orders of the ld CIT(A) and restore the matter back to his files for fresh adjudication. The assessee is also directed to co-operate with the set aside the proceedings and produce all evidences and required materials before the ld CIT(A) for early disposal of the appeals. With these directions, the appeals are remitted back to the file of the ld CIT(A). ITA No.24/CTK/2023: Assessment Year-2012-13 ITA No.25/CTK/2023: Assessment Year-2014-15 ITA No.26/CTK/2023: Assessment Year-2018-19 ITA No.27/CTK/2023: Assessment Year-2019-10 Page4 | 4 6. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/06/2023. SD/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 28/06/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Guru Maharaj Construction, Prativa Niwas, Arunodaya Nagar, Badambadi, Cuttack 2. The Respondent: ACIT, Circle-2(1), Cuttack 3. The CIT(A)-, Cuttack 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//