CHIRAG TREXIM PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 133/KOL/2023Status: DisposedITAT Kolkata09 June 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the interests of justice would be served by giving the assessee an opportunity to present their case. Therefore, the impugned order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A). The assessee claimed that notices were only served through the income tax portal, and they were unaware of these notices, leading to their non-appearance.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee should be granted an opportunity to present their case due to non-receipt of proper notice.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order : June 09, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 27.12.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. counsel has further invited our attention to page 2 of the impugned order to submit that all the notices of hearing were allegedly served through income tax portal. The ld. counsel for the assessee has submitted that the assessee was never informed by his tax consultant about the issuance of notices of hearing through income tax Assessment Year: 2014-15 Chirag Trexim Pvt. Ltd portal. That no notices were ever served upon the assessee by way of physical mode. That the non-appearance of the assessee before the CIT(A) was not wilful, rather, because of the above circumstances. The ld. counsel therefore has submitted that the assessee may be given an opportunity to present his case before the CIT(A).

3.

The ld. DR has not objected to the same.

4.

In view of the above submission of the assessee, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the CIT(A). Accordingly, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case.

5.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

Recent GST High Court judgments

Search GST case law →