What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. It also set aside the ex-parte order of the CIT(A) due to a violation of natural justice, remanding the matter for fresh adjudication.

The assessee filed an appeal with a significant delay of 144 days due to the partner's medical condition. The assessee also failed to appear before the CIT(A), resulting in an ex-parte order.

What were the issues?

Whether the delay in filing the appeal can be condoned due to sufficient cause and whether the ex-parte order passed by the CIT(A) violated principles of natural justice.

Hindusthan Distributors vs A.C.I.T., Circle-39 | ITAT Kolkata 2020

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

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

Appearances by: None appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : September 14th, 2020 Date of pronouncing the order : September 23rd, 2020 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)-11, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 28.06.2019 for the Assessment Year 2010-11.

There is delay of 144 days in filing of the appeal.

The partner of the assessee firm filed an explanation that he was suffering from cancer and heart problem and due to medical reasons he could not approach the auditor’s office for filing of the appeal in time. After going through the explanation we are convinced that the assessee was prevented from sufficient cause from filing of this appeal before the last date of limitation. Hence, we condone the delay and admit the appeal.

None appeared on behalf of the assessee. We find that the ld. CIT(A) has passed an ex-parte order due to non-appearance by the assessee on the dates of hearing. We

Assessment Year: 2010-11 Hindustan Distributors. are convinced that the assessee had a reasonable cause for not being able to attend the hearing. There is violation of principles of natural justice. Under these circumstances we deem it fit to set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law. The ld. CIT(A) shall grant adequate opportunity to the assessee and dispose off this case on merits in accordance with law.

The assessee is directed to cooperate in the matter by appearing before the ld. CIT(A)

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 23rd September, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 23.09.2020 Bidhan Copy of the order forwarded to:

1. 1. Hindustan Distributors, 28B, Shakespeare Sarani, Flat No. 8C, 8th Floor, Kolkata-700 017.

2. ACIT, Central Circle-39, Kolkata.

3. CIT(A)-11, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

HINDUSTHAN DISTRIBUTORS,KOLKATA vs. A.C.I.T.,CIRCLE-39, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments