What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication, granting the assessee one more opportunity to represent their case. The assessee was also directed to cooperate with the AO for early disposal.

The assessee did not appear before the CIT(A), leading to an ex parte dismissal of their appeal. The assessee also failed to appear before the ITAT, despite the case being called for a second hearing.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after failing to appear in prior proceedings.

M/S. S.K. Tekriwal, Kolkata vs ACIT | ITAT Ranchi 2019

Income Tax Appellate Tribunal, “SMC” BENCH, RANCHI

Before: SHRI CHANDRA MOHAN GARG

Hearing: 24/05/2019Pronounced: 24/05/2019

This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Ranchi, dated 19.11.2018 for the assessment year 2013-2014. 2. None appeared on behalf of the assessee, even the case was called for second round hearing, neither any adjournment petition is filed by the assessee, therefore, I proceeded to dispose off the case after considering the submissions of the ld. DR and material available on record.

Ld. DR relied on the orders of CIT(A) and Assessing Officer and submitted that the assessee deliberate not appeared before the CIT(A), therefore, appeal of the assessee deserves to be dismissed.

I have heard the submissions of ld. DR and perused the relevant material placed in the record of the Tribunal. I find that the appeal of the assessee filed before the CIT(A) has been dismissed ex parte by the CIT(A). Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, I restore the appeal of the assessee to the file of CIT(A) for fresh adjudication of the appeal of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO in early disposal of the case.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24/05/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER रााँची/Ranchi; ददनांक Dated 24/05/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- .

M/s S.K.Tekriwal, 4, Ballab Das Street, 3rd Floor, Room No.334A, Kolkata-700007 2. प्रत्यथी / The Respondent- ACIT, Central Circle-2, Ranchi 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), आयकर आयुक्त / CIT 4. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, रााँची / DR, ITAT, Ranchi 5. गार्ग पाईऱ / Guard file. 6. सत्यावऩत प्रयत //// आदेशािुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, रााँची / ITAT, Ranchi

M/S. S.K. TEKRIWAL,KOLKATA vs. ACIT, CENTRAL CIRCLE - 2, RANCHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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