What did the Tribunal hold?

The Tribunal found that the assessee was not granted adequate opportunity and that notices were not served. Therefore, both the assessment and appellate orders were ex parte.

The assessee's appeal was against an ex parte order passed by the Assessing Officer and subsequently by the CIT(A). Notices were not properly served on the assessee at either stage.

What were the issues?

Whether the ex parte orders passed by the Assessing Officer and CIT(A) were valid when notices were not served on the assessee and adequate opportunity was not granted.

M/S India Finance Limited vs I.T.O., Ward-8(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “B”

Before: Sri J. Sudhakar Reddy & Sri A. T. Varkey

Appearances by: Shri Manoj Kataruka, A/R, appeared on behalf of the Appellant. Shri Imokaba Jamir, CIT, appeared on behalf of the Respondent. Date of concluding the hearing : December 17, 2020 Date of pronouncing the order : January 14, 2021 ORDER Per J. Sudhakar Reddy :- This appeal is filed by the assessee directed against the order of Commissioner of Income Tax(Appeals)-7, Kolkata (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2010-11.

After hearing rival contentions, we find that the Assessing Officer has passed an ex parte order u/s 144 of the Act and that the ld. CIT(A) has also passed ex parte order. At the stage of assessment proceedings as well as at the appellate proceedings, notices were not served on the assessee. The ld. DR, though, not leaving his ground ultimately submitted that the issue may be restored to the file of the Assessing Officer for fresh adjudication as certain facts have to be verified by the Assessing Officer and as adequate opportunity was not granted to the assessee in the proceedings.

In view of the above submissions, we set aside this appeal to the file of the Assessing Officer for fresh adjudication in accordance with law. The Assessing

M/s India Finance Limited Assessment Year: 2010-11 Officer shall grant adequate opportunity to the assessee and thereafter dispose of the case on merits de novo in accordance with law. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 14th January, 2021.

M/S INDIA FINANCE LIMITED,KOLKATA vs. I.T.O.,WARD-8(4), KOLKATA

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