What did the Tribunal hold?

The Tribunal restored the appeal to the file of the Assessing Officer for fresh adjudication. Both parties agreed that principles of natural justice were violated, and the AO was directed to provide adequate opportunity to the assessee.

The assessee's appeal was against an ex-parte order passed by the CIT(A) and a best judgment assessment order by the AO. The assessee argued for a restoration of the case due to a violation of natural justice.

What were the issues?

Whether the ex-parte assessment order and the CIT(A)'s order violated the principles of natural justice, warranting a remand for fresh adjudication.

Manmohan Saraf HUF vs I.T.O., Ward-44(3) | ITAT Kolkata 2020

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

Before: Sri J. Sudhakar Reddy

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member) Assessment Year: 2010-11 Manmohan Saraf (HUF)…............…………........................................................……………….…......Appellant 34, Vivekananda Road Kolkata – 700 007 [PAN : AAIHM 4515 N] Vs. Income Tax Officer, Ward-44(3), Kolkata…………………………................……….……....…....Respondent Appearances by: Shri J.M. Thard, Advocate, appeared on behalf of the assessee. Shri Jayanta Khanra, JCIT D/R, appearing on behalf of the Revenue. Date of concluding the hearing : January 9th, 2020 Date of pronouncing the order : January 15th, 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) – 13, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 10/06/2019, for the Assessment Year 2010-11.

After hearing rival contentions, I find that the ld. CIT(A) has passed an ex-parte order. The Assessing Officer also passed a best judgment assessment order. The ld. Counsel for the assessee pleads that the issue may be restored to the file of the Assessing Officer for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard, on the ground of violation of principles of natural justice.

The ld. D/R, agreed with the submissions of the ld. Counsel for the assessee that the matter may be restored to the file of the Assessing Officer for fresh adjudication. While agreeing that there were violations of principles of natural justice, he argued that a commitment be taken from the assessee that he would co-operate in disposal of the appeal.

In view of the above submission made by both the parties, we restore this appeal to the file of the Assessing Officer for fresh adjudication in accordance with law. The Assessing Officer shall provide adequate opportunity to the assessee before passing the assessment order. The assessee shall appear before the Assessing Officer, take notice and thereafter co-operate in completion of the assessment proceedings.

Assessment Year: 2010-11 Manmohan Saraf (HUF) 5. In the result, appeal of the assessee is allowed for statistical purposes as directed In the result, appeal of the assessee is allowed for statistical purposes as directed In the result, appeal of the assessee is allowed for statistical purposes as directed above.

Kolkata, the Kolkata, the 15th day of January, 2020.

MANMOHAN SARAF HUF,KOLKATA vs. I.T.O.,WARD-44(3), KOLKATA

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