Mahanadi Coalfields Ltd., Sambalpur Vs DCIT, Circle-2(1), Sambalpur

Last updated: 27 November 2020

Court :
ITAT Cuttak Bench

Brief :
This is an appeal filed by the assessee against order of CIT(A), Sambalpur, dated 28.03.2018 for the assessment year 2015-2016, on the following grounds of appeal :-

Citation :
ITA No.174/CTK/2018

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK
BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM
ITA No.174/CTK/2018
Assessment Year : 2015 - 2016)

Mahanadi Coalfields Ltd.,Jagriti Vihar, Burla,Sambalpur
PAN No. : AABCM 5188 P
Appellant)

Vs.
DCIT, Circle-2(1), Sambalpur
Respondent)

Assessee by : Shri S.S.Podar, CA
Revenue by : Shri S.M.Keshkamat, CITDR
Date of Hearing : 15/01/2020
Date of Pronouncement : 05/06/2020

O R D E R

Per L.P.Sahu, AM :

This is an appeal filed by the assessee against order of CIT(A), Sambalpur, dated 28.03.2018 for the assessment year 2015-2016, on the following grounds of appeal :-

1. That the assessment order U/s.143(3) passed by the Learned Assessing Officer as well as the appellate order passed by the Learned CIT(Appeals), Cuttack, to the extent prejudicial to the assessee, is unjustified, arbitrary, excessive, contrary to evidences and bad in law.

2. That the Learned Assessing Officer as well as CIT (Appeals) has not provided sufficient opportunity to the assessee to present its case with all evidences.

3. That on the facts and in the circumstances of the case the authorities below has erred in making/upholding followings additions/ disallowances in full/part:

4. That the Ld. Authorities below has further erred in allowing short credit of TDS.

5. That the Learned Authorities below would have provided sufficient opportunity to the assessee to explain its case with proper evidences.

6. That the authorities below would not have made addition/disallowances on different heads of accounts as mentioned above and would have allowed all claims.

7. That the Authorities below would have allowed the total credit of TDS.

8. That the authorities below would have accepted the returned income.

9. That the appellant craves leave to add, amend or alter the aforesaid grounds of appeal before or at the time of hearing of the appeal.

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