What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order and that the assessee was prevented by a just cause from appearing, thus violating principles of natural justice. The appeal was set aside to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee receiving the hearing notice two days after the scheduled date. This prevented the assessee from appearing before the CIT(A).

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid when the assessee was prevented from appearing due to late receipt of notice, and if principles of natural justice were violated.

Pinkcity Apartments Pvt. Ltd. vs I.T.O., Ward-12(3) | ITAT Kolkata 2020

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

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri S.S. Godara, Hon’ble

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri S.S. Godara, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2013-14 Pinkcity Apartment Pvt. Ltd.…………………………………………………………………………............Appellant C/o Baid & Company Chartered Accountants 10C, Ballygunge Circular Road Kolkata - 700 019 [PAN : AACCP 5187 G] Vs. Income Tax Officer, Ward -12(3), Kolkata......................................................….……....…… Respondent Appearances by: Shri O.P. Baid, A/R, appeared on behalf of the assessee. Shri Smt. Ranu Biswas, Addl. CIT D/R, appearing on behalf of the Revenue. Date of concluding the hearing : August 8th, 2020 Date of pronouncing the order : September 2nd, 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) – 4, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 11/12/2019, for the Assessment Year 2013-14.

The ld. Counsel for the assessee submitted that the ld. CIT(A) has passed an ex- parte order on the ground of non-appearance on behalf of the assessee. He submits that the assessee received the notice fixing the case of hearing on 10/12/2019 before the ld. CIT(A) on 12/12/2019 through the Income Tax Portal/E-mail i.e., two days after the scheduled date of hearing, leading to his non-appearance before the ld. CIT(A). He prayed that the appeal may be set aside to the file of the ld. CIT(A) for fresh adjudication on merits. The ld. D/R raised no objection.

After hearing rival contentions, we find that the ld. CIT(A) has passed an ex-parte order in this case. The assessee was prevented by just cause from appearing before the ld. CIT(A). Hence there is violation of principles of natural justice. Accordingly, we set aside this appeal to the file of the ld. CIT(A) for fresh adjudication on merits, in accordance with law, after giving the assessee sufficient opportunity of being heard.

Assessment Years: 2013-14 Pinkcity Apartment Pvt. Ltd. 4. In the result, appeal of the In the result, appeal of the assessee is allowed for statistical purposes for statistical purposes.

Kolkata, the Kolkata, the 2nd day of September, 2020.

PINKCITY APARTMENTS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-12(3), KOLKATA

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