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Income Tax Appellate Tribunal, KOLKATA BENCH “B”, KOLKATA
Before: SHRI MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE
O R D E R
PER SONJOY SARMA, JM:
This is an appeal filed by the assessee against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to as the ‘NFAC’] dated 23.11.2021 for A.Y. 2017-18. The assessee has taken the following grounds of appeal: “i. For that on the facts and in the circumstances of the case, the CIT(A) was grossly unjustified in law and on facts in dismissing the appeal ex-parte for the alleged non- compliance on the date of hearing.
ii. For that on the facts and in the circumstances of the case, the order of the CIT(A) dismissing the appeal ex-parte and without dealing with the grounds of appeal on merits be held unsustainable and be therefore cancelled and/or set aside. iii. For that on the facts and in the circumstances of the case, the orders of the lower authorities arb9itrary assessing the income of the trust at the flat rate of 30 per cent. iv. For that on the facts and in the circumstances of the case, in view of the facts that the assessee trust is a single individual beneficiary trust, the tax on the returned income be assessed at the slab rates as applicable in case of individuals.
Anayya Mehra Trust A.Y. 2017-18 v. For that the appellant craves leave to submit additional grounds and/or amend or alter the grounds already taken either at the time of hearing of the appeal or before.”
When the matter was called for, the ld. AR appeared on behalf of the assessee and submitted that the impugned order passed by ld. CIT(A) was an ex-parte order and the assessee did not get any opportunity to submit necessary documents in support of its claim before the ld. CIT(A). Therefore, one more opportunity may be given to the assessee so as to assessee may submit its necessary claim before the ld. CIT(A) for interest of justice.
On the other hand, the ld. DR was fair enough and did not raise any object to such prayer made by the ld. AR.
We have heard both the parties and perused the records placed before us.
Before we adverting the grounds raised by the assessee, we on perusal of the records finds that the assessee is a trust status being AOP/BO/. For the assessment year 2017-18, the return of income was filed by the appellant on 11.01.2018in ITR-7 declaring income of Rs. 4,01,040/-. The return was processed u/s 143(1) of the Income- tax Act, 1961 and the assessed income of Rs. 4,01,043/- and raised a demand of Rs. 1,63,632/-. Aggrieved by the same, the assessee challenged the order before the ld. CIT(A) raising various grounds. However, the appeal of the assessee was dismissed without looking into the merits of the case.
However, on perusal of impugned order, we find that the assessee was unable to furnish necessary details and its submission in support of its grounds raised before the ld. CIT(A) and absence of the same, the matter was decided ex-parte against the assessee.
We, therefore, looking into the issue involved and also in the interest of justice and being fair enough to both the parties and in order to facilitate the assessee, arrived at Anayya Mehra Trust A.Y. 2017-18 the correct income of the assessee to restore the issues raised in the instant appeal to the file of the ld. CIT(A) for fresh adjudication with the direction to assessee to furnish necessary details and submissions as and when called for and should not take any adjournments unless otherwise required for reasonable cause.
We further direct the ld. CIT(A) to examine the issues in the light of the documents and submission made by the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 04.08.2022.