SWAPAN KUMAR SAHA,KOLKATA vs. I.T.O.,WARD-32(4), KOLKATA

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ITA 1227/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the assessee did not receive a proper opportunity to present their case before the CIT(A). Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte as the assessee did not appear. The CIT(A) had issued two notices, but there was no proof of service recorded in the order. The assessee did not get a proper opportunity to be heard.

What were the issues?

Whether the assessee was provided with a proper opportunity of being heard before the CIT(A) when the appeal was decided ex parte.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 20.11.2019Pronounced: 27.11.2019

ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-9. Kolkata dated 26-03-2019 for the assessment year 2014-15.

2.

Though none appeared for the assessee a perusal of the impugned order of the Ld. CIT(A) reveals that it is an ex parte order since none appeared before the Ld. CIT(!\) during the appellate proceedings. It is noted that the Ld. CIT(A) had issued two notices and no proof for service of notice upon the assessee was recorded in the impugned order. Thereafter, the Ld. CIT(A) passed the ex parte order without going into the merits of' the case since the assessee could not attend before him or filed any adjournment application. 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. 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 27th November. 2019. Sd/- (Aby. T. Varkey) Judicial Member Dated :27th November, 2019 Jd.(Sr.P.S.)

Swapan Kumar Saha, AY- 2014-15 Copy of the order forwarded to: Appellant – Shri Swapan Kumar Saha, Azimgunj House, 4th floor, 7, 1. Camac Street, Kolkjata-700 017. Respondent – ITO, Ward-32(4) , Kolkata. 2 3. CIT(A)-9, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

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

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