What did the Tribunal hold?

The Tribunal restored the issue to the Assessing Officer for fresh adjudication due to a violation of the principle of natural justice at the assessment stage. The Assessing Officer was directed to provide adequate opportunity to the assessee.

The assessee's appeal was filed with a one-day delay, which was condoned. The CIT(A) had passed an ex parte order. The assessee did not appear before the ITAT.

What were the issues?

Whether the ex parte order passed by the CIT(A) violated the principles of natural justice, necessitating a remand to the Assessing Officer.

Zoom Advisory Private Limited vs I.T.O., Ward-2(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “A”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Assessment Year: 2012-13 Zoom Advisory Pvt. Ltd...........................……….…....……………………………..………Appellant [PAN :AAACZ4782B] ITO, Ward-2(4), Kolkata.………………………………………………………..………..Respondent Appearances by: None Shri Dhurbojyoti Roy, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : December 30, 2020 Date of pronouncing the order : January 20, 2021 ORDER Per J. Sudhakar Reddy :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-17, Kolkata (hereinafter the ‘ld. CIT(A)’), dated 19.07.2019 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2012-13.

None appeared on behalf of the assessee despite issuance of notice hence we dispose of the case ex parte qua the assessee after hearing the ld. DR.

There is a delay of 01 days in filing of the appeal. The ld. DR had no objection if the appeal is admitted for adjudication. Hence, we condone the delay and admit the appeal.

Heard the ld. DR, we find that the ld. CIT(A) has passed an ex parte order in this case. The ld. DR submits that the matter may be restored to the file of the Assessing Officer as there was violation of principle of natural justice at the assessment stage and certain verification has to be conducted by the Assessing Officer.

Zoom Advisory Pvt. Ltd Assessment Year: 2012-13 5. In view of the above submissions, we restore the issue to the file of the Assessing Officer for fresh adjudication in accordance with law on the grounds of violation of principles of natural justice. The Assessing Officer shall give adequate opportunity to the assessee and dispose of the case de novo in accordance with law. 6. In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 20th January, 2021.

ZOOM ADVISORY PRIVATE LIMITED,KOLKATA vs. I.T.O.,WARD-2(4), KOLKATA

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