CHANDRA KUMAR SURANA HUF,KOLKATA vs. I.T.O.,WARD-31(3), KOLKATA

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ITA 1230/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee did not get a proper opportunity to be heard before the CIT(A). Therefore, the order of the CIT(A) was set aside, and the matter was remanded for fresh adjudication on merits.

What were the facts?

The assessee's appeal against the CIT(A)'s order was heard ex parte. The assessee's counsel argued that the assessee could not appear before the CIT(A) due to reasons beyond their control, and the order was passed without considering the merits.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without affording a proper opportunity of hearing 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: 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 30-04-2019 for the assessment year 2015-16.

2.

At the outset itself, the Ld. Counsel for the assessee Shri Aryan Kochar, Advocate appearing for the assessee contended that it is an ex parte order passed by the Ld. CIT(A) after issuing two notices which could not be acted upon by the assessee for the reason which was beyond the control of the assessee, so he could not appear before the Ld. CIT(A) and it was not intentional on the part of the assessee. Thereafter, the Ld. CIT(A) passed the ex parte order without going into the merits of the case. 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.)

Chandra Kumar Surana, HUF, AY- 2015-16 Copy of the order forwarded to:

1.

Appellant – Chandra Kumar Surana,HUF, Flat No. 6B, Arch Shivam, 2, Lower Rawdon Street, Kolkata-700 020. Respondent – ITO, Ward-31(3) , 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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