Mrs. Banashree Lenka, Cuttack V. DCIT, Circle- 2(1), Cuttack

ITA 87/CTK/2020

AI Insights

This case involves an appeal by Mrs. Banashree Lenka against the order of the CIT(A), Cuttack, which confirmed the addition of Rs.10,30,790 to her income for the assessment year 2014-15. The addition was made by the AO under section 40(a)(ia) of the Income Tax Act due to non-deduction of TDS on certain payments. The assessee's counsel failed to provide necessary information and documents during the hearing, leading to the dismissal of the appeal on merits without further adjournments. The Tribunal noted the absence of Form 26AS and any evidence of TDS deduction or tax payment by the recipients of the payment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300446 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-05-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 13-02-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 40(a)(ia)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Mrs. Banashree Lenka Rajabagicha, Cuttack-9 PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), Cuttack the assessment year 2. Shri Kishore Chandra Mohanty, ld Sr DR appeared for the revenue. An adjournment letter has been filed on behalf of the assessee adjournment letter, ld counsel for the assessee submits that he is unable to contact the assessee over phone for certain information and documents required to be submitted at the time of hearing of the appeal. The IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.87/CTK/2020 Assessment Year : 2014-15 Banashree Lenka, Rajabagicha, Telenga Bazar, Vs. DCIT, Circle Cuttack PAN/GIR No.AATPL 5689 D (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Kishore Chandra Mohanty Date of Hearing : 18/05 Date of Pronouncement : 18/0 O R D E R This is an appeal filed by the assessee against the order of the ld , Cuttack dated 29.10.2019 in Appeal No. 0494 the assessment year 2014-15. Shri Kishore Chandra Mohanty, ld Sr DR appeared for the revenue. An adjournment letter has been filed on behalf of the assessee adjournment letter, ld counsel for the assessee submits that he is unable to he assessee over phone for certain information and documents required to be submitted at the time of hearing of the appeal. The Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER DCIT, Circle -2(1), Respondent) Kishore Chandra Mohanty, Sr DR 5/2023 /05/2023 This is an appeal filed by the assessee against the order of the ld 0494 /2016-17 for Shri Kishore Chandra Mohanty, ld Sr DR appeared for the revenue. An adjournment letter has been filed on behalf of the assessee. In the adjournment letter, ld counsel for the assessee submits that he is unable to he assessee over phone for certain information and documents required to be submitted at the time of hearing of the appeal. The reason ITA No.87/CTK/2020 Assessment Year : 2014-15 Page2 | 3 given for adjournment for the appeal is un-substantiated and consequently, same is rejected. 3. Here, it must be mentioned that the appeal has been filed by hand on 16.3.2020. The appeal has been posted for hearing on multiple times and this is the 27 th time that the appeal has been posted. This being so, the appeal is being disposed of on merits. 4. In the assessee’s appeal, there is only one issue raised which is against the confirmation of addition of Rs.10,30,790/- made by the AO by invoking the provisions of section 40(a)(ia) of the Act on account of non- deduction of requisite TDS. Ld Sr DR has submitted that the assessee has not deducted TDS nor has produced any evidence to substantiate the claim of deduction of TDS. Ld Sr DR also submits that no evidence has been produced before the ld CIT(A). 5. I have considered the submissions of ld Sr DR and gone through the records. A perusal of the order of the ld CIT(A) clearly shows that the Form 26AS as prescribed under Rule 31ACB of the I.T.Rules have not been submitted in respect of non-deduction of TDS. Even after so many opportunities given by the Tribunal, the assessee has not been able to produce any evidence to substantiate its claim. Thus, it is noticed that the evidence of deduction of TDS has not been produced before the Assessing Officer, nor ld CIT(A). Even before the ITAT no submissions have been ITA No.87/CTK/2020 Assessment Year : 2014-15 Page3 | 3 made as to why TDS is not to be deducted. Neither has any evidence been produced that the recipients of the payment have offered the amount to tax in their respective returns in the relevant assessment year. The assessee has only submitted the ledger accounts of the recipients. These are not certified by any Chartered Accountants as required by law. This being so, I am of the view that the disallowance as made by the AO and confirmed by the ld CIT(A) does not call for any interference. Consequently, the same stands confirmed. 6. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 18/05/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 18/05/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Mrs. Banashree Lenka, Rajabagicha, Telenga Bazar, Cuttack-9 2. The Respondent: DCIT, Circle -2(1), Cuttack 3. The CIT(A)-, Cuttack 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//