UTSAV AGRO PRODUCTS LTD.,KOLKATA vs. I.T.O.,WARD-12(1), KOLKATA

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ITA 201/KOL/2020Status: DisposedITAT Kolkata09 September 2020AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found reasonable cause for the assessee's non-appearance before the lower authorities. Following Supreme Court precedent, the matter was restored to the AO for a fresh assessment.

What were the facts?

The assessee company's appeals were decided ex parte because the Managing Director was attending to a seriously ill relative. The assessee provided an affidavit and medical details to support their absence.

What were the issues?

Whether there was a reasonable cause for the assessee's non-appearance before the AO and CIT(A), and if so, whether the ex parte orders should be set aside.

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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. Arjun Lal Saini, AM]

Pronounced: 09.09.2020

ORDER Shri A. T. Varkey, JM These are the appeals preferred by the assessee against the separate orders of Ld. CIT(A)-4, Kolkata all dated 27-12-2019 for the assessment years 2013-14, 2015-16 and 2016- 17.

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