ULTIMATE SHARE BROKING PVT. LTD.,KOLKATA vs. I.T.O.,WARD-6(4), KOLKATA

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ITA 134/KOL/2020Status: DisposedITAT Kolkata09 September 2021AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter for fresh adjudication. The CIT(A) was directed to provide the assessee with a proper opportunity to present their case and then decide the matter.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order due to the absence of the assessee's counsel. The assessee argued that this absence was unintentional and requested an opportunity to present their case.

What were the issues?

Whether the assessee should be granted an opportunity to present their case before the CIT(A) when an ex-parte order was passed due to unintentional absence of counsel.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘B’, KOLKATA

Before: Shri A. T. Varkey & Shri Manish Borad

Date of concluding the hearing : September 09, 2021 Date of pronouncing the order : September 09, 2021

ORDER

Per Manish Borad, AM:

1.

The present appeal has been preferred by the assessee for the assessment year 2012-13 against the order dated 24.12.2019 of the Commissioner of Income Tax(Appeals)-10, Kolkata (hereinafter referred to as the ‘CIT(A)’).

2.

At the outset, the ld. Counsel for the assessee has submitted that this impugned order of the CIT(A) is an ex-parte order. The ld. Counsel has further submitted that the absence of the counsel of the assessee on the date fixed for hearing before the CIT(A) was not intentional. The ld. Counsel has further submitted that the assessee has a fair case on merits and the assessee may be given an opportunity to present his case before the CIT(A). The ld. DR, on the other hand, has relied upon the record of the CIT(A). 3. After considering the rival contentions of the ld. representatives of the parties, we are of the view that interest of justice will be well-served if the assessee is given an opportunity to present his case before the CIT(A). In view of this, the ex-parte order

Assessment Year: 2012-13 Ultimate Share Broking Pvt. Ltd of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for adjudication afresh. Needless to say that the CIT(A) will give proper opportunity to the assessee to present his case and thereafter, to decide the matter by way of a speaking order. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes.

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