M/S A.P.LOGISTICS,KOLKATA vs. I.T.O,WARD-40(3), KOLKATA

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ITA 680/KOL/2019Status: DisposedITAT Kolkata31 October 2019AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal 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 after providing the assessee an adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte because the assessee failed to appear. The assessee claimed to have been prevented by sufficient cause from appearing before the CIT(A).

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 non-appearance, is valid. Whether principles of natural justice were followed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Hearing: 31.10.2019Pronounced: 31.10.2019

ORDER

Per Shri A.T.Varkey, JM

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A) – 12, Kolkata dated 31.01.2019 for AY 2015-16.

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. Order is pronounced in the open court. Sd/- Sd/- (J. Sudhakar Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 31st October, 2019 Jd.(Sr.P.S.)

M/s/. A. P. Logistic, AY 2015-16 Copy of the order forwarded to: 1)Appellant – M/s. A. P. Logistics, 27, Vasundhara Building, 6th floor, Sarat Bose Road, Kolkata-700 020.

2) Respondent –ITO, Ward-40(3), Kolkata. 3) CIT(A)-12, Kolkata. (sent through e-mail) 4)CIT , Kolkata 5)DR, Kolkata Benches, Kolkata (sent through e-mail)

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