Income Tax Appellate Tribunal - Ahmedabad
Rekkay Technolgies Private Limited,, ... vs The Income Tax Officer, Tds-1,, ... on 12 April, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "C" BENCH
Before: Shri S. S. Godara, Judicial Member
And Shri Amarjit Singh, Accountant Member
ITA No. 397/Ahd/2017
Assessment Year 2013-14
Rekkay Technologies Pvt. The ITO,
Ltd., 12, I mpala House, TDS-1,
Vishwas Colony, Alkapuri, Vs Vadodara
Baroda-390005 (Respondent)
PAN: BRDE00383F
(Appellant)
Reve nue by: Shri Prasoon Kabra, Sr. D.R.
Assessee by: Shri Anil R. Sha h, A. R.
Date of hearing : 15-03-2018
Date of pronounce ment : 12-04-2018
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
This assessee's appeal for A.Y. 2013-14, arises from order of the CIT(A)- 2, Vadodara dated 08-11-2016, in proceedings under section 201(1)/201(1A) of the Income Tax Act, 1961; in short "the Act".
2. The assessee has raised following grounds of appeal:-
"1. The learned assessing officer has erred in law and in facts in passing the order, the detail of which is as under:-
2. The Hon'ble CIT(A) has passed the order for non-attendance and not on technical grounds.I.T.A No. 397/Ahd/2017 A.Y. 2013-14 Page No 2
Rekkay Technologies Pvt. Ltd. vs. ITO
3. The only ground of appeal is pertaining to the incorrect levy of interest u/s 201(1A) on TDS payable of Rs. 92,634 without verifying the details of TDS credited in the books. Out of Rs. 92,634/-, Rs. 90,000 pertained to TDS on salary which was not yet paid to the employee and is been shown outstanding in the books during the year."
3. The assessing officer vide order u/s. 201(1)/201(IA) of the income tax act has determined tax liability of Rs. 1,45,982/-.
4. Aggrieved assessee filed appeal before the ld. CIT(A). The ld. CIT(A) has disposed of the appeal of the assessee ex-parte as nobody has made any compliance to the notices issued during the course of appellate proceedings before him. During the course appellate proceedings before us, the ld. counsel has requested for one more opportunity stating that because of unavoidable circumstances necessary compliance could not be made during the course of appellate proceedings before ld. CIT(A). The ld. departmental representative has indicated that three notices dated 15th April, 2016, 12th July, 2016 and 27th Sep, 2016 were issued but the assessee has not made any compliance before the ld. CIT(A). After considering the above facts, we are of the opinion that it will be appropriate to provide one more opportunity to the assessee for deciding this appeal relating to TDS default on merit after verification of the supporting material. Therefore, we restore this case to the file of assessing officer to decide it afresh on merit after affording three more opportunities to the assessee failing which our instant order would be deemed to have been vacated.
5. In the result, the appeal of the assesse is allowed for statistical purposes.
Order pronounced in the open court on 12-04-2018 Sd/- Sd/-
(S.S. GODARA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 12/04/2018 I.T.A No. 397/Ahd/2017 A.Y. 2013-14 Page No 3 Rekkay Technologies Pvt. Ltd. vs. ITO आदेश क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद