FAIRDEAL VINCOM PVT. LTD.,HYDERABAD vs. I.T.O.,WARD-10(4), KOLKATA

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ITA 295/KOL/2019Status: DisposedITAT Kolkata11 August 2022AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's ground regarding the ex-parte order. Therefore, all issues were restored to the CIT(Appeals) for fresh adjudication with a proper opportunity to be heard.

What were the facts?

The assessee's appeal for AY 2010-11 was directed against an ex-parte order passed by the CIT(Appeals). The assessee requested an adjournment, and it was noted that no documentary evidence was furnished and no detailed discussion on merits occurred.

What were the issues?

Whether the CIT(Appeals) erred in passing an ex-parte order without providing a fair opportunity to the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, KOLKATA

Before: Shri Manish Borad & Shri Sonjoy Sarma

Per Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2010-11 is directed against the order of ld. Commissioner of Income Tax (Appeals)-4, Kolkata dated 06.02.2019, which is arising out of the order under section 147/144 of the Act dated 14.12.2017 framed by Income Tax Officer, Ward-10(4), Kolkata.

2.

When the case was called for hearing, ld. representative for the assessee requested for adjournment. However, when the case file was perused, we find that the impugned order is ex-parte and the assessee could not furnish any documentary evidence in support of the grounds Assessment Year: 2010-2011 Fairdeal Vincom (P) Limited raised by it. It is also noticed that since the assessee did not get any fair opportunity to plead before the ld. CIT(Appeals), nothing has been discussed in detail on merits of the case. The issues raised in the instant appeal need to be restored to the ld. CIT(Appeals) for fresh adjudication.

3.

Ld. D.R. has raised no objection if the issues are restored to the ld. CIT(Appeals) for fresh adjudication.

4.

We have heard the rival contentions and perused the relevant material placed before us. The assessee has raised ten grounds of appeal. Ground No. 2 states that the ld. CIT(Appeals) has erred in passing the ex- parte order on alleged grounds. On going through the impugned order, we find that the same is ex-parte and, therefore, there has merit in Ground No. 2 raised by the assessee. We, therefore, in the interest of justice and being fair to both the parties, restore all the issues raised in the instant appeal from Ground No. 4 to Ground No. 8 to the ld. CIT(Appeals) for fresh adjudication. Needless to mention that proper opportunity of being heard to the assessee and direction may also be given to the assessee- company not to take any unnecessary adjournment as has been taken in the past during the proceedings before the ld. Assessing Officer as well as the ld. CIT(Appeals). Further ld. CIT(Appeals) is directed that in case, the assessee does not appear on the date of hearing after being provided reasonable opportunity, then the ld. CIT(Appeals) shall decide the issues on merits in accordance with law.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on August 11, 2022.

1.

Sd/- Sd/- (Sonjoy Sarma) (Manish Borad) Judicial Member Accountant Member Kolkata, the 11th day of August, 2022 Assessment Year: 2010-2011 Fairdeal Vincom (P) Limited Copies to : (1) Fairdeal Vincom (P) Limited, Shyam Arihant, Plot no. 1-8-304 to 307/10AA, Secundrabad, Hyderabad, Telangana-500003

(2) Income Tax Officer, Ward-10(4), Kolkata, Aayakar Bhawan , P-7, Chowringhee Square, Kolkata-700069

(3) Commissioner of Income Tax (Appeals)-4, Kolkata,

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