M/S SHARDDHA VYAPAAR PRIVATE LIMITED,KOLKATA vs. I.T.O.,WARD-8(4), KOLKATA

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ITA 613/KOL/2020Status: DisposedITAT Kolkata22 January 2021AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the ex-parte order passed by the CIT(A) without affording the assessee an adequate opportunity of being heard violated the principles of natural justice.

What were the facts?

The assessee filed an appeal before the ITAT after a significant delay. The lower appellate authority (CIT(A)) had passed an ex-parte order dismissing the assessee's appeal without disposing of the case on merits.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid when the assessee was not served notice and not given an opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble

order : January 22nd, 2021 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 17, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 01/03/2017, for the Assessment Year 2007-08.

2.

There is a delay of 255 days in filing of the appeal by the assessee. After perusing the petition for condonation for delay, we are convinced that the assessee was prevented by sufficient cause in filing the appeal in time. Hence, we condone the delay and admit this appeal.

3.

After perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. The notice fixing the appeal for hearing, was not served on the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice.

1.

Assessment Year: 2007-08 M/s. Sharddha Vyapaar Private Limited M/s. Sharddha Vyapaar Private Limited. 4. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. Kolkata, the Kolkata, the 22nd day of January, 2021.

Sd/- Sd/- J. Sudhakar Reddy] [Aby T. Varkey] [J. Sudhakar Reddy Judicial Member Accountant Member Accountant Member Dated : 22.01.2021 {SC SPS} Copy of the order forwarded to: 1. M/s. Sharddha Vyapaar Private Limited M/s. Sharddha Vyapaar Private Limited 14, Bentinck Street 1st Floor Room No. 8 Kolkata – 700 001

2. Income Tax Officer, Ward-8(4), Kolkata 8(4), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

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