MOTI LAL MANOT,KOLKATA vs. ITO, WARD - 35(4), KOLKATA

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ITA 2509/KOL/2018Status: DisposedITAT Kolkata27 August 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the principle of natural justice was not properly exercised by the CIT(A). Therefore, the ITAT remitted the issue back to the CIT(A) to dispose of the appeal after providing an opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal against an ex-parte order of the CIT(A) was heard by the ITAT. The CIT(A) had confirmed additions without hearing the assessee, as the assessee did not appear before the First Appellate Authority.

What were the issues?

Whether the CIT(A) order was passed ex-parte without adhering to the principles of natural justice. Whether the assessee was provided with a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: Shri P. M. Jagtap, Hon’ble&

order

: August 27, 2021 ORDER

PER MADHUMITA ROY, JM

1.

The instant appeal filed by the assessee is directed against the ex-parte order dated 14.09.2018 passed by the Ld. CIT(A)- 10, Kolkata arising out of the order dated 30.12.2016 passed by the Ld. Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for A.Y. 2014-15.

2.

None appeared on behalf of the assessee at the time of call. However, upon perusal of the records, particularly the order passed by the Ld. CIT(A), it appears that none appeared before the Ld. CIT(A) when the matter was taken up for hearing by the First Appellate Authority and hence the matter was finalised ex-parte against the assessee confirming certain additions. Since the issue involved in the appeal preferred by the assessee before the Ld. CIT(A) has not been Assessment Year 2014-15 Moti Lal Manot disposed of on merit, we find it fit and proper to remit the issue to the file of the Ld. CIT(A) to dispose of the same upon granting an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time of hearing at the said appeal. This order is passed in adhere to the principle of natural justice which in our considered opinion has not been properly exercised by the First Appellate Authority. Thus the assessee’s appeal is allowed for statistical purposes.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 27th August, 2021.

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