What did the Tribunal hold?

The Tribunal found that the principles of natural justice were violated as the assessee was not given a proper opportunity to be heard. Therefore, the matter was restored to the file of the AO for fresh adjudication.

The assessee's appeal was directed against ex-parte orders passed by the AO and CIT(A). The assessee claimed to have been prevented by sufficient cause from appearing before the lower authorities.

What were the issues?

Whether the ex-parte orders passed by the AO and CIT(A) were valid, considering the assessee's alleged inability to appear due to sufficient cause.

M/S Zeromile Vincom Pvt. Ltd. vs I.T.O., Ward-12(2) | ITAT Kolkata 2020

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

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

Per J. Sudhakar Reddy, AM: This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-4, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 19.11.2019 for the Assessment Year 2012-13. 2. After hearing rival contentions, we find that both AO as well as the ld. CIT(A) have passed ex-parte orders. The ld. Counsel for the assessee demonstrated that the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) as well as the AO.

The ld. D/R, though not leaving his ground, submitted that the issue may be remanded to the file of the AO for fresh adjudication, as the issues require examination of documents and recording evidences.

In view of the above submissions, we restore the matter to the file of the AO for fresh adjudication in accordance with law, on grounds of violation of principles of 2 Assessment Year: 2012-13 M/s. Zeromile Vincom Pvt. Ltd. natural justice. The assessee is directed to cooperate with the AO in completion of the assessment in accordance with law.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 4th December, 2020. [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 04.12.2020 Bidhan (P.S.) Copy of the order forwarded to:

M/s. Zeromile Vincom Pvt. Ltd., C/o. M/s. Salarpuria Jajodia & Co., 3rd Floor, West Bengal-700 072. 2. ITO, Ward-12(2), Kolkata.

CIT(A)-4, Kolkata. (sent through mail)

CIT-

CIT(DR), Kolkata Benches, Kolkata. (sent through mail)By order

M/S ZEROMILE VINCOM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-12(2), KOLKATA

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