What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order without affording a proper opportunity of hearing, violating principles of natural justice. The order of the CIT(A) was set aside.

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that only one notice was issued by the CIT(A) which was not served, and thus no proper opportunity of hearing was provided.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of hearing to the assessee.

Ais Advance Information Systems… vs DCIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. A.L. Saini, AM]

Hearing: 22.10.2019Pronounced: 20.11.2019

आयकर अपील�य अधीकरण, �यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम� �ी ए.ट�. वक�, �या�यक सद�य एवं डॉ ए.एल. सैनी, लेखा सद�य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] Assessment Year: 2012-13 AIS Advance Information System (I) Pvt. DCIT Ltd. Circle 2(1), (Now known as PSI Metals India Pvt. Ltd.) Kolkata. Vs. No. 6, Old Post Office Street, 2nd Floor, Kolkata-700 001. (PAN: AAHCA 3798 F) Appellant Respondent For the Appellant Shri Indranil Banerjee, CA For the Respondent Shri Supriyo Pal, JCIT, Sr. DR Date of Hearing 22.10.2019 Date of Pronouncement 20.11.2019 ORDER Per Shri A.T.Varkey, JM:

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-9, Kolkata order dated 28.02.2017 for Assessment Year (hereinafter ‘AY’) 2012-13.

At the outset itself, the Ld. AR brought to our notice that the impugned order was an ex-parte order passed by the Ld. CIT(A). It was also brought to our notice that only one notice dated 09.02.2017 was issued by the Ld. CIT(A) which was not served upon the assessee and no reference that it had been sent to the assessee has been mentioned even by the Ld. CIT(A) in his order. The Ld. AR drew our attention to the impugned order wherein the Ld. CIT(A) has observed – “Since there is no compliance during the appellant proceedings and there is no new fact/details available for consideration, I do not find any infirmity in the AO’s order. Therefore, appeal is dismissed.” So, according to the Ld. AR, no proper opportunity of hearing was given to the assessee by the Ld. CIT(A).

Assessment Year: 2012-13 AIS Advance Information System (I) Pvt. Ltd. (Now known as PSI Metals India Pvt. Ltd.) 3. We note that the Ld. CIT(A) has passed an ex-parte order without affording proper opportunity of hearing to the assessee which is against the principles of natural justice. So, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) to decide the appeal afresh after affording reasonable opportunity of being heard to the assessee in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 20 November, 2019.

AIS ADVANCE INFORMATION SYSTEMS (I) P. LTD.,KOLKATA vs. DCIT, CIR-2(1), KOLKATA, KOLKATA

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