M/S SHANTI VYAPAR (P) LTD.,KOLKATA vs. I.T.O.,WARD-9(4), KOLKATA

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ITA 1460/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had not disposed of the case on merits and that the ex-parte order was not in accordance with law. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to appear before the CIT(A), resulting in an ex-parte order dismissing their appeal. The assessee presented a sufficient cause for their absence before the ITAT.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without considering the merits of the case, due to the assessee's absence, is valid. Whether principles of natural justice were followed.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]

order : October 31st, 2019 O R D E R Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 15, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/02/2019, for the Assessment Year 2014-15.

2.

At the outset, after perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. The assessee demonstrated before us that he was prevented by sufficient cause from appearing before the ld. CIT(A). The ld. CIT(A) has not disposed off the case on merits. This is not in accordance with law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice.

3.

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

1.

Kolkata, the 31st day of October, 2019. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 31.10.2019 {SC SPS}

Assessment Year: 2014-15 M/s. Shanti Vyapar (P) Ltd Copy of the order forwarded to: opy of the order forwarded to:

1. 1. M/s. Shanti Vyapar (P) Ltd P-30/3 CIT Road Scheme-VI(M) Phoolbagan Kolakta West Bengal 2. Income Tax Officer, Ward-9(4), Kolkata 9(4), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

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