M/S MALAYALEE ASSOCIATION,RANCHI vs. DCIT, EXEMPTION CIRCLE, RANCHI

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ITA 113/RAN/2019Status: DisposedITAT Ranchi05 January 2021AY 2016-172 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the appeal to the file of the Assessing Officer due to violations of the principles of natural justice. The Assessing Officer was directed to provide adequate opportunity to the assessee and dispose of the case afresh.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) on technical grounds after the AO passed an ex-parte order. The assessee claimed to have been prevented by sufficient cause from appearing before the authorities.

What were the issues?

Whether the ex-parte order and subsequent dismissal by CIT(A) violated the principles of natural justice. Whether the assessee had sufficient cause for non-appearance.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘Ranchi E-Court’ BENCH @ KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri S.S. Godara, Hon’ble

order : January 5th, 2021 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – Ranchi, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 24/01/2019, for the Assessment Year 2016-17.

1.

2. After hearing rival contentions we find that the Assessing Officer has passed an ex-parte order u/s 144 of the Act. The ld. CIT(A) also has dismissed the appeal on technical grounds. The assessee has demonstrated before us that he was prevented by sufficient cause from appearing before the Assessing Officer as well as the ld. CIT(A). Under these circumstances, we set aside the appeal to the file of the Assessing Officer on the grounds of violations of principles of natural justice. The Assessing Officer is directed to give adequate opportunity to the assessee and dispose off the case de novo in accordance with law. The assessee is directed to appear before the ld. CIT(A) and co- operated in the proceedings till disposal of the appeal.

3.

In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 5th day of January, 2021.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 05.01.2021 {SC SPS} Copy of the order forwarded to: 1. M/s. Malayalee Association, Ranchi M/s. Malayalee Association, Ranchi C/o. D.P. Paul (FCA) 718/A Nabin Mitra Road Near Samsung Plaza Burdwan Compound Lalpur Ranchi – 834 001

2.

Deputy Commissioner of Income Tax, Exemption Circle, Ranchi Deputy Commissioner of Income Tax, Exemption Circle, Ranchi 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

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