Neelachal Gramya Bank vs. DCIT, Circle-2(1), Bhubaneswar

Parties Involved

Facts Summary

The assessee, Neelachal Gramya Bank, filed appeals against the order of the Commissioner of Income Tax (Appeals) for the assessment years 2012-13 and 2013-14. The assessee argued that the Commissioner of Income Tax (Appeals) did not provide adequate opportunity for a hearing and passed the orders ex parte. The assessee also claimed that the Assessing Officer did not consider all the returns filed during the original assessment and reassessment proceedings. The assessee requested that the appeals be restored to the file of the Commissioner of Income Tax (Appeals) for fresh adjudication. The Commissioner of Income Tax (Appeals) did not object to the restoration of the appeals.…

Legal Issues

• 1. Whether the assessee was given due opportunity of hearing?
• 2. Whether the Assessing Officer considered all the returns filed by the assessee?

Judgment Outcome

Decided in favour of Assessee.

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