ITAT Kolkata Gives Second Chance Because CIT(A) Ex Parte Order Was Harsh

Anup Nayak Vs CIT(A) (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT) Kolkata has set aside an ex parte order against Anup Nayak, a contractor, and remanded the case back to the Commissioner of Income-tax (Appeals) for fresh consideration. The case, which pertains to the assessment year 2012-13, involves a demand of Rs. 5,50,980 for the non-deduction of tax at source (TDS). Nayak, who is engaged in mining and trading, failed to deduct TDS on expenses including dumper hire charges, lease rent, and interest on loans. The Assessing Officer consequently disallowed these expenditures and ini...