Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Ld. Principal Commissioner of Income Tax, Kolkata-9 (hereinafter referred to as the Ld. PCIT)”] passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 29.03.2022 for the AY 2017-18.
At the outset, the ld. Counsel for the assessee submitted before the Bench that the Ld. PCIT has passed an ex-parte order without considering and taking into account
2 Assessment Year: 2017-18 Pradip Kumar Sett the written submissions filed by the assessee. The ld. Counsel for the assessee drew our attention to the copy of written submissions filed before the Ld. PCIT and submitted that since the order of Ld. PCIT has been passed without considering the merits of the case and therefore in the interest of justice and fair play the same need to be set aside to the file of the Ld. PCIT to pass the order afresh after taking into account the merit of the case.
The Ld. D.R on the other hand relied heavily on the order of Ld. PCIT by submitting that despite offering multiple opportunities, the assessee could not present his case on merits before the ld PCIT. Now the assesse has coined and coming up with the theory that he had filed the written submission before the Ld. PCIT.
After hearing rival contention and perusing the material on record, we find that the order passed by the Ld. PCIT is an ex-parte order without considering the merit of the case and arguments of the assessee. Under these circumstances we are of the view that the ends of justice could be met if the Ld. PCIT passes fresh order after taking into account the merits of the case and contentions of the assessee. Accordingly, we set aside the issue to the file of Ld. PCIT and direct the ld PCIT to decide the same afresh after taking into account the assessee’s written submission and arguments after affording a reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 14th November, 2022