ITAT Condoned Delay in Oriental Bank’s Tax Appeal Due to Merger, Sets Aside CIT(A) Ex Parte Order for Ignoring Crucial TDS Evidence [Read Order]
ITAT condoned the delay and set aside ex parte order in Oriental Bank of Commerce’s TDS case, directing fresh adjudication after noting sufficient cause and non-consideration of key evidence.
![ITAT Condoned Delay in Oriental Bank’s Tax Appeal Due to Merger, Sets Aside CIT(A) Ex Parte Order for Ignoring Crucial TDS Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Condoned-Delay-site-img.jpg "ITAT Condoned Delay in Oriental Bank’s Tax Appeal Due to Merger, Sets Aside CIT(A) Ex Parte Order for Ignoring Crucial TDS Evidence [Read Order]")
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the ex parte order passed by the Commissioner of Income Tax (Appeals) CIT(A) in the case of Oriental Bank of Commerce concerning alleged short deduction of Tax Deducted at Source (TDS). Read More: Vigilance nabs RBI approved Canara Bank Auditor and CA accepting Bribe Oriental Bank, the assessee/appellant,...
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the ex parte order passed by the Commissioner of Income Tax (Appeals) CIT(A) in the case of Oriental Bank of Commerce concerning alleged short deduction of Tax Deducted at Source (TDS).
Read More: Vigilance nabs RBI approved Canara Bank Auditor and CA accepting Bribe
Oriental Bank, the assessee/appellant, was found to have made a short deduction on TDS by the Assessing Officer (AO) during the scrutiny procedures. The AO thus raised demands under Sections 201 and 201(1A) of the Income Tax Act, 1961, for the short deduction of TDS along with interest.
Aggrieved by the order, the assessee moved to the Commissioner of Income Tax (Appeals), who passed an ex parte decree. The assessee then approached the tribunal with a delay along with a condonation application.
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Shrawan Kumar Gupta, the counsel for the assessee, argued that the ex parte order passed by the CIT(A) was unjustified.
The counsel explained that the delay was due to email notices going to the spam folder and administrative issues due to the recent merger of the bank.
The counsel also contended that the CIT(A) refused to admit the crucial evidence the bank possessed, including Forms 15G/H submitted by depositors and Form 27BA, which would establish that the tax liability on the interest income had already been met by the payees.
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Meanwhile, Gautam Singh Choudhary, counsel for the department, opposed the arguments raised by the assessee and reiterated the findings of CIT(A).
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After hearing both sides, the tribunal led by Dr. S. Seethalakshmi (Judicial Member) and Rathod Kamlesh Jayantbhai (Accountant Member) noted that the bank’s explanation was genuine and condoned the delay in filing the appeal.
The tribunal found that the appeal had been dismissed by the CIT(A) without granting the assessee a fair hearing. In the interest of upholding principles of natural justice, the tribunal thus ordered a reconsideration of the matter, directing the AO to verify the bank's evidence and provide the assessee with a proper opportunity to be heard.
To Read the full text of the Order CLICK HERE
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