PIYUSH SUPPLIERS (P) LTD.,KOLKATA vs. I.TO.,WARD-2(3), KOLKATA

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ITA 1280/KOL/2019Status: DisposedITAT Kolkata04 December 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee appealed an ex parte order passed by the CIT(A). The assessee did not appear, and the tribunal noted that only two notices were issued within a short period. 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 reasonable opportunity to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 25.11.2019Pronounced: 04.12.2019

Pijush Suppliers (P) Ltd. Vs. Income-tax Officer, Ward-2(3), Kolkata (PAN: AABCP7048P) Appellant Respondent Date of Hearing 25.11.2019 Date of Pronouncement 04.12.2019 For the Appellant N o n e For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-15, Kolkata dated 18-03-2019 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) and that only two notices were issued fixing the date of hearing on 04.03.2019 and 13.03.2019 which is within a short span of a fortnight. No proof for servicing 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 4th December, 2019.

Sd/- (Aby. T. Varkey) Judicial Member Jd.(Sr.P.S.)

Dated :4th December, 2019 Pijush Suppliers (P) Ltd. AY- 2009-10 Copy of the order forwarded to:

1.

Appellant – M/s. Pijush Suppliers (P) Ltd., 4, B. B. D. Bag (East), Stephen House, 2nd floor, Room No. 24, Kolkata-700 001. Respondent – Income-tax Officer, Ward-2(3), Kolkata. 2 3. CIT(A)-15, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

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

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