JAGADHATRI TRACON PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 4(3), KOLKATA, KOLKATA

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ITA 13/KOL/2023Status: DisposedITAT Kolkata01 May 2023AY 2012-20132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order. The matter was restored to the CIT(A) for a fresh decision, with a direction to provide the assessee with a proper opportunity to present their case.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order. The assessee's counsel argued that an adjournment application was filed but not considered, and requested an opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the assessee's adjournment application.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: Shri Sanjay Garg & Dr. Manish Borad

order : May 01, 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 24.11.2022 of the Commissioner of Income Tax (Appeal)-21, Kolkata [hereinafter referred to as the ‘CIT(A)’] passed in Kolkata-21/10435/2016-17 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 brought our attention to the impugned order of the CIT(A) to submit that the same was an ex parte order. The ld. counsel has further brought our attention to the acknowledgement for filing of application for adjournment to submit that on the date of hearing the assessee had filed an adjournment application. However, the ld. CIT(A) without considering the Assessment year: 2012-13 Jagadhatri Tracon Pvt. Ltd same has passed the impugned ex parte order. The ld. counsel has submitted that in the interest of justice, the assessee may be given an opportunity to present his case before the CIT(A). The ld. DR has not objected to the same.

3.

In view of the above discussion, 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 the ld. CIT(A) will give proper opportunity to the assessee to present his case.

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