What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) to provide the assessee with another opportunity to present their case on merits. The CIT(A) was directed to decide the appeal after affording a reasonable hearing opportunity.

The assessee's appeal was decided ex-parte by the CIT(A) because the assessee failed to appear on multiple hearing dates. The assessee claimed that notices were not received, preventing their appearance.

What were the issues?

Whether the assessee was denied a fair hearing due to non-receipt of notices, warranting restoration of the appeal.

M/S. Amiya Commerce and… vs I.T.O., Ward - 3(1) | ITAT Kolkata 2023

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

ORDER / आदेश Per Rajesh Kumar, AM:

This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 13.08.2022 for the AY 2014-15.

At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has decided the appeal ex-parte as the assessee could not appear on the various occasions when the Ld. CIT(A) fixed the appeals for hearing. The Ld. Counsel

2 Assessment Year: 2014-15 M/s Amiya Commerce and Construction Co. Pvt. Ltd. submitted that the notices sent by the Ld. CIT(A) were not received by the assessee and therefore the appeal of the assessee remained unattended before the Ld. CIT(A). The ld. Counsel of the assessee prayed before the Bench that the assessee may kindly be given one more opportunity to defend its case on merit before the Ld. CIT(A) by restoring this appeal to the file of the Ld. CIT(A).

The Ld. D.R on the other hand strongly objected the prayers of the Ld. A.R by submitting that despite several opportunities granted the assessee did not appear and therefore the said request of the counsel of the assessee may kindly be dismissed.

After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided ex-parte when the assessee failed to turn up on the dates fixed for hearings and now therefore in the interest of justice and fairplay, the assessee deserves to be given one more opportunity to defend its case before the Ld. CIT(A) on merits. Accordingly we restore the appeal to the file of the Ld. CIT(A) with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. Simultaneously we also direct the assessee to cooperate in the disposal of this appeal.

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

Order is pronounced in the open court on 17th February, 2023

M/S. AMIYA COMMERCE AND CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. I.T.O., WARD - 3(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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