M/S. GINZA INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-6(1), KOLKATA

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ITA 1468/KOL/2019Status: DisposedITAT Kolkata16 July 2021AY 2012-132 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) due to lack of proper opportunity. The appeal was restored to the file of the CIT(A) with a direction to decide it after giving the assessee a proper hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee contended that they were not given a proper opportunity of hearing, with the CIT(A) passing an order on the same day as the hearing.

What were the issues?

Whether the CIT(A) provided a proper opportunity of hearing to the assessee before passing an ex parte order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Hon’ble Shri P. M. Jagtap & Hon’ble Shri A. T. Varkey, JM]

Pronounced: 16.07.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of the Ld. CIT(A)-7, Kolkata dated 02.05.2019 for AY 2012-13.

2.

At the outset, the Ld. AR Shri Brijesh Kumar Singh, Advocate pointed out that the order of the Ld. CIT(A) is an ex parte order and the assessee has been given only one opportunity fixing the case on 10.04.2019 and thereafter he has passed the order on 02.05.2019. Therefore, he prayed that the assessee since did not get proper opportunity before the Ld. CIT(A), the appeal be restored back to the file of the Ld. CIT(A). Per contra, the Ld. DR does not have any objection if the appeal is restored back to the Ld. CIT(A).

3.

We have heard rival submissions and gone through the facts and circumstances of the case. We note that the Ld. CIT(A) has noted in para 3 of the impugned order that the case was fixed on 10.04.2019 and 02.05.2019 since none was present in the appellate proceedings he was pleased to dismiss the appeal of the assessee by passing an order on the same day i.e. on 02.05.2019. It has to be kept in mind the appeal is a statutory right of the assessee. The appellate proceeding would become illusory if the Ld. CIT(A) does not give proper opportunity to the assessee, therefore, in the interest of justice and fairplay, we set

Ginza Industries Ltd., AY 2012-13 aside the order of the Ld. CIT(A) and restore the appeal back to the file of the Ld. CIT(A) with a direction that decide the appeal after giving proper opportunity of hearing to the assessee. The assessee is also directed to file written submission and documents in support of its claim and in accordance to law so that Ld. CIT(A) can pass an appellate order in accordance to law.

4.

In the result, the appeal of the assessee is allowed for statistical purposes .

Order is pronounced in the open court on 16th July, 2021.

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