ROTOMAC ELECTRICALS PVT. LTD.,KOLKATA vs. DCIT CIRCLE -8(2), KOLKATA, KOLKATA

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ITA 846/KOL/2018Status: DisposedITAT Kolkata28 February 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was passed without proper adjudication on merits. Therefore, the case was restored to the CIT(A) for a fresh hearing.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A) without proper adjudication. The assessee's non-appearance was attributed to a slip disc ailment.

What were the issues?

Whether the CIT(A) order was validly passed without proper adjudication on merits, and if the assessee's non-appearance was sufficiently justified.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”, BENCH KOLKATA

Before: SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM

For Appellant: Shri Soumitra Choudhury, Advocate
Hearing: 24/02/2020Pronounced: 28/02/2020

BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं/ (�नधा�रण वष� / Assessment Year: 2012-13) Rotomac Electricals Pvt. Ltd. Vs. DCIT, Circle-8(2), Kolkata. 105, 2nd Floor, Park Street, Kolkata – 700016. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCR2962E (Appellant) .. (Respondent) Appellant by : Shri Soumitra Choudhury, Advocate Respondent by : Shri Suprito Pal, JCIT सुनवाई क� तार�ख/ Date of Hearing : 24/02/2020 घोषणा क� तार�ख/Date of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-1, Kolkata’s order dated 23.03.2018 in case no.452/CIT(A)-1/Range-2/2015-16 involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). Heard both the parties. Case file perused.

2.

It transpires at the outset that the CIT(A)’s lower appellate order confirming the Assessing Officer’s action making various disallowances/additions; has been passed ex parte without framing points of determination followed by a detailed adjudication thereupon as contemplated u/s 250(6) of the Act. Learned CIT-DR invited our attention to page 4 in the lower appellate order that the CIT(A) has given various opportunities of hearing to the assessee. We notice therefrom that the assessee/its authorized representative had been suffering from slip disc ailment which probably formed reasons of its non-appearance in therein. Be as it may, keeping in mind the fact there is no adjudication on merits in lower appellate proceedings, we deem it appropriate to restore the assessee's instant lis back to the CIT(A) for afresh innings. The assessee or its authorized representative shall appear before the CIT(A) on or before 31.07.20.

3.

This assessee’s appeal is allowed for statistical purposes.

Order is pronounced in the open court on 28.02.2020.

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