City Union Bank Ltd, Trichur v. ITO, Thrissur

ITA 102/COCH/2021 | 2014-15
Pronouncement Date: 07-11-2021 | Result: PartlyAllowed

Appeal Details

RSA Number 10221914 RSA 2021
Assessee PAN AAACC1287E
Bench Cochin
Appeal Number ITA 102/COCH/2021
Duration Of Justice 2 month(s) 15 day(s)
Appellant City Union Bank Ltd, Trichur
Respondent ITO, Thrissur
Appeal Type Income Tax Appeal
Pronouncement Date 07-11-2021
Appeal Filed By Assessee
Order Result PartlyAllowed
Bench Allotted DB
Assessment Year 2014-15
Appeal Filed On 23-08-2021
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN Before Shri Chandra Poojari AM & Shri George Mathan JM ITA Nos. 102 to 104/Coch/2021 (Assessment Years: 2014-15 to 2016-17) City Union Bank Ltd. Thrissur Branch Shoranur Road Trissur 680001 Vs. The Income Tax Officer (TDS) Sakthan Thampuran Nagar Trissur 680001 PAN – AAACC1287E Appellant Respondent Appellant by: None Respondent by: Smt. J.M. Jamuna Devi Sr. D.R. Date of Hearing: 08.11.2021 Date of Pronouncement: 08.11.2021 O R D E R Per: Bench These are appeals filed by the assessee against the order of the learned CIT(A) National Faceless Appeal Centre Delhi in appeal Nos. ITA.10014/2019-20 10015/2019-20 & 10016/2019-20 dated 31.05.2021 for assessment years 2014-15 to 2016-17. 2. The issue in these appeals are in respect of demand created under Section 201(1) of the Income Tax Act 1961 on account of failure on the part of the assessee to deduct tax under Section 194A of the Act. 3. None appeared on behalf of the assessee. Smt. J.M. Jamuna Devi Sr. D.R. appeared on behalf of Revenue. 4. It was submitted by the assessee in its grounds that on account of Covid second wave during April and May 2021 the employees of the assessee were compelled to work from home and consequently could not assist the Counsel in representing appeals before the learned CIT(A). It was the submission that if the assessee is given adequate opportunity the assessee would be able to substantiate their case. ITA Nos. 102 to 104/Coch/2021 City Union Bank Ltd. 2 5. The learned D.R. submitted that notices have been issue through e- mail and there was no response from the assessee. The learned D.R. vehemently supported the orders of the learned CIT(A). 6. A perusal of para4 page 14 of the order of the CIT(A) clearly shows that the assessee has been issued notices in April and May 2021 and one notice for February 2021. Admittedly this was a period when the Covid lockdown was present and most of the employees were on work from home. This being so in the interest of justice we feel that the assessee must be granted adequate opportunity to substantiate its case and consequently the orders of the learned CIT(A) is set aside and the issues are restored to the file of the learned CIT(A) for readjudication after granting adequate opportunity of being heard to the assessee. 7. In the result the appeals filed by the assessee are partly allowed for statistical purposes. Dictated and pronounced in the open Court on 8 th November 2021. Sd/- Sd/- Chandra Poojari (George Mathan) Accountant Member Judicial Member Cochin Dated: 8 th November 2021 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -National Faceless Appeal Centre 4. The CIT - concerned 5. The DR ITAT Cochin 6. Guard File By Order //True Copy// Assistant Registrar ITAT Cochin n.p.