M/S ANNAPURNA VYAPAAR PVT. LTD.,SILIGURI vs. I.T.O.,WARD-1(1), SILIGURI

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ITA 1958/KOL/2019Status: DisposedITAT Kolkata31 December 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ex parte order passed by the CIT(A) violated principles of natural justice due to lack of sufficient opportunity to the assessee. The order was set aside.

What were the facts?

The assessee's appeal against the CIT(A) order was heard ex parte. The CIT(A) passed the order one day before the scheduled hearing date, without considering the merits of the case.

What were the issues?

Whether the ex parte order passed by the CIT(A) without providing a reasonable opportunity to the assessee violates principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 19.12.2019Pronounced: 31.12.2019

M/s. Annapurna Vyapaar Pvt. Ltd. Vs Income-tax Officer, Ward-1(1), Siliguri (PAN: AAHCA6091M) Appellant Respondent For the Appellant Shri Sujay Sen, Advocate For the Respondent Shri Jayanta Khanra, JCIT Sr. (DR) Date of Hearing 19.12.2019 Date of Pronouncement 31.12.2019 ORDER This is an appeal preferred by the assessee against the order of the CIT(A), Siliguri dated 29.05.2019 for AY 2011-12.

2.

At the outset itself, the Ld. Counsel for the assessee submitted that the impugned order is an ex parte order passed by the Ld. CIT(A) on 29.05.2019 one day before the date fixed for hearing i.e. on 30.05.2019. According to Ld. AR, the impugned order has been passed ex parte without going into the merits of the case, which is violative of Natural Justice. So, he urged before the bench to set aside the order of Ld. CIT(A) and restore the matter to his file for fresh adjudication. It is noted that the impugned order is an ex parte order without going into the merits of the case and also lack of providing sufficient opportunity to the assessee. Thus, according to me, the Ld. CIT(A) has passed the order ex parte, without giving reasonable opportunity to the assessee which is violative of natural justice. Therefore, I am inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication of appeal on merits after hearing the assessee in accordance to law. The assessee is directed to participate in the appellate proceedings diligently.

3.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 31st December, 2019.

Dated :31st December, 2019 Sd/- (Aby. T. Varkey) Judicial Member JD. (Sr. PS)

M/s. Annapurna Vyapaar Pvt. Ltd. AY: 2011-12 Copy of the order forwarded to:

1.

Appellant – M/s. Annapurna Vyapaar Pvt. Ltd., C/o, M/s. Salarpuria Jajodia & Co. 3rd floor, 7, Chittaranjan Avenue, Kolkata-700 072. Respondent – ITO, Ward-1(1), Siliguri 2 3. CIT(A), Siliguri. (sent through e-mail)

4.

CIT , Siliguri 5. DR, ITAT, Kolkata. (sent through e-mail)

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