BURDWAN IRON & STEEL COMPANY LTD.,KOLKATA vs. ITD, NAC, KOLKATA

Q: Which sections of the Income-tax Act were involved?

Section 250, Section 143(3), Section 143(3A), Section 143(3B)

ITA 307/KOL/2023Status: DisposedITAT Kolkata31 May 2023AY 2018-193 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order and restored the appeal to the CIT(A)'s file for fresh adjudication. The assessee was directed to diligently participate in the proceedings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-compliance and failure to prosecute the appeal. The assessee did not file any submissions before the CIT(A) despite multiple notices.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte due to the assessee's non-appearance and non-compliance. The procedural fairness of the ex parte assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: Dr. Manish Borad & Shri Sonjoy Sarma

order

: 31.05.2023 ORDER

Per Manish Borad, Accountant Member:

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2018-19 is directed against the order passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by ld. Commissioner of Income-tax, NFAC, Delhi [in short ld. “CIT(A)”] dated 17.01.2023 arising out of the assessment order framed u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act dated 06.04.2021.

On perusal of the impugned order it has been noticed that the same is ex parte qua assessee and the relevant finding of the Ld. CIT(A) in para 4.1 of the impugned order reads as follows:

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