Union Bank of India, Bhilwara V. ITO (TDS), Bhilwara

ITA 367/JODH/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7443 (ITAT-JODHPUR)
• Duration Of Justice: 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K SINGI LD
• Keywords: TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO.367/JODH/2018 ASSESSMENT YEAR: 2010-11 UNION BANK OF INDIA, BHILWARA [PAN :JDHU00629G] VS . INCOME TAX OFFICER (TDS), BHILWARA (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.K. SINGI , LD. DR DATE OF HEARING: 30/04/2019 DATE OF PRONOUNCEMENT: 30/04/2019 ORDER PER N.K.CHOUDHRY THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE/APPELLANT AGAINST THE ORDER DATED 17.04.2018 IMPUGNED HEREIN PASSED BY THE LD. CIT(A), AJMER U/S 250(6) OF THE I.T. ACT (HEREI NAFTER CALLED AS THE 'ACT') WHEREBY THE LD. CIT(A) HAS AFFIRMED THE ASSE SSMENT ORDER DATED 21.03.2017 PASSED U/S 201/201(1A) OF THE ACT BY THE ITO (TDS), BHILWARA. 2. AT THE OUTSET, IT IS OBSERVED THAT THE LD. CIT(A) HAS DECIDED THE APPEAL AS AN EX-PARTE AND IN PARA NO.2 OF ITS ORDER OBSERVED AS UNDER: 'DURING THE COURSE OF APPELLATE PROCEEDINGS, THE APPELLANT HAS FILED WRITTEN SUBMISSIONS IN 'DAK'. A FTER GOING THROUGH THE WRITTEN SUBMISSIONS FILED DURING THE COURSE OF APPELLATE PROCEEDINGS AND THE ORDER OF TH E AO, THE APPEAL IS DECIDED AS UNDER.' 2 ITA NO.367/JODH/2018 UNION BANK OF INDIA VS. ITO (TDS) IN THE ORDER, THOUGH IT IS OBSERVED BY THE LD. CIT( A) THAT DURING THE COURSE OF APPELLATE PROCEEDINGS, THE APPELLANT HAS FILED THE WRITTEN SUBMISSION IN 'DAK ', HOWEVER FROM THE ORDER IT DOES NOT REFLECT THAT THE LD. CIT(A) HAS EVER FIXED THE APPEAL FOR ANY DA TE BEFORE PASSING THE ORDER THEREFORE TO MEET THE ENDS OF JUSTICE, WE ARE INCLINED TO SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND RESTOR ING THE MATTER BACK TO THE FILE OF LD. CIT(A) TO DECIDE AFRESH WHI LE AFFORDING REASONABLE AND PROPER OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. IT IS ALSO ORDERED THAT THE ASSESSEE SHALL CO-OPER ATE WITH THE APPELLANT PROCEEDINGS AND SHALL APPEAR AS AND WHEN REQUIRED BY THE LD. CIT(A) AND IN CASE OF FAILURE ON ITS PART THE L D. CIT(A) SHALL BE AT LIBERTY TO DRAW THE ADVERSE INFERENCE AGAINST THE A SSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2019. SD/- SD/- (N.K.SAINI) ( N.K.CHOUDHRY) VICE PRESIDENT JUD ICIAL MEMBER DATED: 30/04/2019 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR