SUBHADRA COMMERCIAL (P) LTD.,DURGAPUR vs. ITO (TDS) WARD - 4(1), DURGAPUR

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ITA 74/KOL/2019Status: DisposedITAT Kolkata20 December 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) passed the order ex parte without giving a reasonable opportunity to the assessee, violating natural justice. Therefore, the order was set aside.

What were the facts?

The assessee's appeal against the CIT(A)'s ex parte order was heard by the ITAT. The assessee did not appear before the CIT(A) despite multiple notices, and no proof of service was provided.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice due to lack of opportunity to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. (Shri) Arjun Lal Saini, AM ]

Hearing: 04.12.2019Pronounced: 20.12.2019

For the Appellant N o n e For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER PER SHRI A.T. VARKEY, JM This appeal preferred by the assessee against the order of Ld. CIT(A) Durgapur dated 29-10-2018 for the assessment year 2011-12.

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) and that only three notices were issued fixing the date of hearing and none appeared on behalf of the assessee before the first appellate authority. No proof for service of notice upon the assessee could be brought to my notice by the Ld. DR at the time of hearing. 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 20th December, 2019.

Sd/- (Dr. A. L. Saini) Sd/-(Aby. T. Varkey) Accountant Member Judicial Member Dated :20th December, 2019 Jd.(Sr.P.S.)

Copy of the order forwarded to:

1.

Appellant – M/s. Subhadra Commercial Pvt. Ltd., Old court More, G. T. Road, Durgapur-713203. Respondent – Income-tax Officer (TDS), Ward-4(1), Durgapur 2 3. CIT(A)-Durgapur (sent through e-mail)

4.

CIT- , Kolkata.

5.

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

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