What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order and did not address the merits. Following principles of natural justice, the Tribunal decided to give the assessee one more opportunity to present their case.

The assessee did not receive any notice from the CIT(A) and therefore could not appear. The CIT(A) passed an ex-parte order without discussing the merits of the case. The Department argued that multiple opportunities were given, but to no avail.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording a proper opportunity to the assessee to be heard.

Concord Logistics vs ITO | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Appellant: Shri G.V.N. Hari, Advocate

For Respondent: Shri D.Manoj Kumar, Sr. DR

Hearing: 06/11/2019

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 349/VIZ/2019 (Asst. Year : 2014-15) M/s. Concord Logistics, vs. ITO, Ward-4(1), D.No. 45-40-36/3, Visakhapatnam. Abid Nagar, Akkayyapalem, Visakhapatnam. PAN No. AAGFC 7912 B (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari, Advocate Department By : Shri D.Manoj Kumar, Sr. DR Date of hearing : 06/11/2019. Date of pronouncement : 08/11/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This is an appeal filed by the assessee against the order of ld.CIT(A), Rajamahendravaram, dated 26/03/2019 for the A.Y. 2014-15. 2. When this appeal is taken up for hearing, learned counsel for the assessee has submitted that assessee has not received any notice from the ld. CIT(A) and therefore he could not appear before the ld. CIT(A) and requested for one more opportunity may be given to the assessee. 3. On the other hand, learned Departmental Representative has submitted that as many as opportunities have been granted by

2 ITA No. 349/VIZ/2019 (M/s. Concord Logistics) the ld. CIT(A), but of no avail. Therefore, no further opportunity is required to be given to the assessee and requested to confirm the order of the ld. CIT(A). 4. We have heard both the sides, perused the material available on record and orders of the authorities below. 5. We find that ld. CIT(A) has passed ex-parte order and has not discussed anything on the merits of the case and simply confirmed the order of the Assessing Officer. Keeping in view of the submissions made by the learned counsel for the assessee and also by following the principles of natural justice, one more opportunity should be given to the assessee to pursue the appeal. Thus, we set aside the order passed by the ld.CIT(A) and restore the matter back to the file of the ld. CIT(A) directing him to decide the issue afresh after giving affordable opportunity to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order Pronounced in open Court on this 08th day of Nov., 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : November, 2019. vr/-

3 ITA No. 349/VIZ/2019 (M/s. Concord Logistics) Copy to: 1. The Assessee- M/s. Concord Logistics, D.No. 45-40- 36/3, Abid Nagar, Akkayyapalem, Visakhapatnam. 2. The Revenue – ITO, Ward-4(1), Visakhapatnam. 3. The Pr.CIT-2, Visakhapatnam. 4. The CIT(A), Rajamahendravaram. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Senior Private Secretary, ITAT, Visakhapatnam.

CONCORD LOGISTICS,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-4(1), VISAKHAPATNAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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