What did the Tribunal hold?

The ITAT set aside the ex parte order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was directed to be vigilant and cooperate with the CIT(A) for a reasoned order.

The assessee did not appear before the ITAT despite multiple opportunities. The ITAT decided to proceed with the appeal based on the material on record and the arguments of the revenue's representative. The ITAT noted that the CIT(A) order was ex parte.

What were the issues?

Whether the CIT(A) order passed ex parte without considering the assessee's submissions is sustainable. The need for a proper opportunity of hearing for the assessee.

M/S. Aryadeep Textiles Pvt. Ltd. vs ITO | ITAT Kolkata 2022

Income Tax Appellate Tribunal, KOLKATA

Before: Shri Manish Borad, & Shri Sonjoy Sarma

आदेश /O R D E R

Per Sonjoy Sarma, JM :

1. This is an appeal filed by the assessee against the order dated 19-09- 2016 passed by the ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)], 5, Kolkata for the AY 2012-13.

M/s. Aryadeep Textiles P.Ltd. .

When the case was called for, none appeared on behalf of the assessee. On perusal of records shows that number of opportunities have been given to the assessee, but there is no compliance on the part of appellant assessee. It seems that the appellant assessee is not interested to pursue this appeal. Therefore, we decided to adjudicate/dispose off the appeal filed by the assessee with the assistance of the Ld.DR and material available on record. The ld. DR vehemently argued in support of the orders of the lower authorities.

3. We have heard the contention of the ld. DR and perused the record placed before us. While going through the records of the case and perusing the impugned order passed by the ld. CIT-A, we find that the order passed by the ld. CIT(A) is an ex parte order without considering the submissions of the assessee. We, therefore, under the given factual circumstances of the case are of the view that since the order of the ld. CIT(A) is an ex parte and no fruitful discussion has been made on merits of the case. We, therefore, in the interest of justice set aside the impugned order and remand the matter back to the file of the ld. CIT(A) for deciding the issues raised before us afresh by way a speaking order. We also direct the assessee to remain vigilant on receiving and responding the notice(s) of hearing of the ld. CIT(A) and should not request for any adjournment unless otherwise required for reasonable cause and should also file all requisite documents, if any, to the ld. CIT(A) so as to facilitate/adjudicate the issue(s) afresh by a reasoned order. Needless to mention that the assessee should be given proper opportunity of being heard.

Grounds raised by the assessee are allowed for statistical purpose.

2. M/s. Aryadeep Textiles P.Ltd. .

प�रणामत: �नधा�रती क� अपील सांि�यक� उ�दे�य से मंजूर क� जाती है। 5. In the result, the appeal of the assessee is allowed for statistical purpose.

आदेश खुले �यायपीठ म� �दनांक 11-08-2022 को उ�घो�षत। The order pronounced in the open Court on 11 -08-2022 Sd/- Sd/- मनीष बोरड, लेखा सद�य संजय शमा� �या�यक सद�य (MANISH BORAD) (SANJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER �दनांक /Dated :11-08-2022 **PP/SPS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1.अपीलाथ�/Appellant/Assessee: M/s. Aryadeep Textiles P.Ltd. 27/1 Chinar Park, Kolkata-700157. . 2. ��यथ�/Respondent/Revenue: I.T.O. Ward 14(1), Aaykar Bhawan Poorva, 110 Shantipally, Kolkata-700107. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड� फाइल / Guard file. /True Copy By order/आदेश से, Assistant Registrar ITAT, Kolkata

M/s. Aryadeep Textiles P.Ltd. .

M/S. ARYADEEP TEXTILES PVT. LTD.,KOLKATA vs. ITO, WARD - 14(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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