M/S. GOKUL SUPPLIERS PVT. LTD.,BANGALORE vs. ITO, WARD - 3(1), KOLKATA, KOLKATA

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ITA 1239/KOL/2018Status: DisposedITAT Kolkata20 December 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not receive a proper opportunity of being heard before the CIT(A) and also before the AO. Therefore, both orders were set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee contended that it was not given a proper opportunity to be heard, as its Authorized Representative was out of station and the hearings were scheduled on short notice.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P.M. Jagtap(KZ) & Shri A. T. Varkey, JM]

Hearing: 27.11.2019Pronounced: 20.12.2019

ORDER Per Shri A. T. Varkey, JM:

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-1, Kolkata dated 28-03-2018 for the assessment year 2009-10.

2.

None appeared on behalf of the assessee. At the outset itself, it is noted that the impugned order is an ex parte order passed by the Ld. CIT(A). The case was fixed only three times before the Ld. CIT(A) i.e. on 14.03.2018, 22,03,2018 and finally on 27.03.2018 which we note has been fixed within a short span of time. From a perusal of the grounds of appeal of assessee it is noted that the assessee’s main grievance is that the appeal of assessee was dismissed without giving proper opportunity to the assessee despite the assessee had sought for adjournment of the hearing of the case due to the fact that its Authorized Representative was out of station. We also take note that the AO passed the assessment order u/s. 144/147 of the Income Tax Act, 1961 without affording reasonable opportunity of being heard to the assessee that also after issuing two notices dated 30.03.2016 and 05.07.2016 which is evident from perusal of the reassessment order. Taking note of the aforesaid

Gokul Suppliers Pvt. Ltd.. AY- 2009-10 facts, We are of the considered view that assessee did not get proper opportunity before the Ld. CIT(A) as also before the AO, therefore, taking into consideration the aforesaid facts, we are inclined to set aside both the orders of the lower authorities and remand the matter back to the file of AO for de novo assessment after hearing the assessee in accordance to law. The assessee is directed to participate in the assessment proceedings diligently and is at liberty to produce documents before the AO during the assessment proceedings.

3.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 20th December, 2019.

Sd/- Sd/- (P. M. Jagtap) (Aby. T. Varkey) Vice President Judicial Member Jd.(Sr.P.S.)

Dated :20th December, 2019 Copy of the order forwarded to: Appellant – M/s. Gokul Suppliers Pvt. Ltd.,91, Springboard 45/3 1st floor, 1. Gopal Krishna Complex Off Residency Road, Bangalore-560025. Respondent – ITO, Ward-3(1), Kolkata. 2 3. CIT(A)-1, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

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

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