MACNEILL LOGISTICS PVT. LTD.,KOLKATA vs. T.R.O.-4, KOLKATA

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ITA 1634/KOL/2019Status: DisposedITAT Kolkata29 November 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the assessee was not given a reasonable opportunity to be heard by the CIT(A). Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal against the CIT(A)'s order was heard ex parte. The assessee contended that notices for hearing were received after the scheduled date, violating natural justice.

What were the issues?

Whether the ex parte order passed by the CIT(A) violated the principles of natural justice due to inadequate notice to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 25.11.2019Pronounced: 29.11.2019

Macneill Logistics Pvt. Ltd. Vs. Tax Recovery Officer-4, Kolkata (PAN: AAHCM1709J) Appellant Respondent Date of Hearing 25.11.2019 Date of Pronouncement 29.11.2019 For the Appellant Mrs. Saswati Mitra (Dutta), Advocate For the Respondent Shri Jayanta Khanua, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata dated 28-12-2018 for the assessment year 2012-13.

2.

At the outset itself, the Ld. Counsel for the assessee Mrs. Saswati Mitra (Dutta, Advocate appearing for the assessee contended that the impugned order is an ex parte order passed by the Ld. CIT(A). It was brought to my notice that assessee received the notices for hearing after the date of hearing. Hence, according to her, without giving reasonable opportunity the order was passed which is violative of natural justice and non-participation before Ld. CIT(A) was not intentional on the part of the assessee. Taking note of the aforesaid facts, I am of the considered view that assessee did not get proper opportunity before the Ld. CIT(A), 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 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 29th November, 2019.

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

Dated :29th November, 2019 Macneill Logistics Pvt. Ltd., AY- 2012-13 Copy of the order forwarded to:

1.

Appellant – M/s. Macneill Logistics Pvt. Ltd., P-10, Taratala Road, Kolkata-700 088. Respondent – Tax Recovery Officer-4, Kolkata. 2 3. CIT(A)-4, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

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

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