What did the Tribunal hold?

The Tribunal restored all issues to the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after considering the assessee's submissions and documents, provided an adequate opportunity is given.

The assessee's appeal before the CIT(A) was decided ex-parte as the assessee failed to appear and present submissions. The assessee contended that they did not get sufficient opportunity to present their case.

What were the issues?

Whether the assessee was denied a sufficient opportunity to present their case before the CIT(A), leading to an ex-parte order.

Anil Kumar Jaiswal vs ITO | ITAT Kolkata 2022

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: DR. MANISH BORAD

order

: December 19th, 2022 ORDER

Per Manish Borad, Accountant Member:

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2017-18 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 (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [in short ld. “CIT(A)”] dated I.T.A. No.: 565/Kol/2022 Assessment Year: 2017-18 Anil Kumar Jaiswal. 10.08.2022 arising out of the assessment order framed u/s 143(3) of the Act dated 23.12.2019.

At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised

before ld. CIT(A). Prayer made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication.

3. Ld. D/R is fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A).

4. I have heard rival contentions and perused the records placed before us. From perusal of the impugned order, I find that there is no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte.

5. I, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its I.T.A. No.: 565/Kol/2022 Assessment Year: 2017-18 Anil Kumar Jaiswal. grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 19th December, 2022. Sd/- [Manish Borad] Accountant Member Dated: 19.12.2022 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Anil Kumar Jaiswal, 13D/1A/1 Samar Sarani, Dum Dum, Kolkata-700 050. 2. ITO, Ward-44(2), Kolkata. 3. CIT(A)-National Faceless Appeal Centre (NFAC), Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata.

ANIL KUMAR JAISWAL,KOLKATA vs. ITO, WARD-44(2), KOLKATA, KOLKATA

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