M/S NAROTTAMKA TRADE AND VYAPAAR PVT. LTD.,KOLKATA vs. I.T.O.,WARD-6(3), KOLKATA

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ITA 1166/KOL/2019Status: DisposedITAT Kolkata23 October 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s ex-parte order and remitted the matter back for fresh disposal. The CIT(A) was directed to provide the assessee with a proper opportunity to be heard and to decide the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The ITAT noted that notices sent by the CIT(A) were returned undelivered, indicating the assessee did not receive them. The CIT(A)'s order also lacked the required written format.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal ex-parte without ensuring proper service of notice to the assessee and whether the CIT(A)'s order complied with statutory requirements.

Which sections of the Income-tax Act were involved?

Section 68,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: Shri P.M. Jagtap, KZ]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [Before Shri P.M. Jagtap, Vice President, KZ] Assessment Year: 2010-11 M/s. Narottamka Trade & Vyapaar Pvt. Ltd.....................................……………………Appellant AE-4, Flat No. 1A, 1st Floor, Krishnapur, Rabinddrapally, Kolkata – 700 101. [PAN: AAACN 8809 R] VS Income Tax Officer...................…………………………………………………..........................Respondent Ward – 6(3), Kolkata, Kolkata – 700 069. Appearances by: None appearing on behalf of the Assessee. Shri Jayanta Khanra, JCIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : October 23, 2019 Date of pronouncing the order : October 23, 2019 ORDER

This appeal filed by the assessee is directed against the order of Ld. CIT(A) – 2, Kolkata dated 02.04.2019 whereby he dismissed the appeal of the assessee.

2.

The assessee in the present case is a company which filed its return of income for the year under consideration on 06.10.2010 declaring a total income of Rs. 7,11,834/-. In the assessment completed u/s 143(3)/147, vide an order dated 18.10.2016, the total income of the assessee was determined by the AO at Rs. 13,11,834/- after making an addition of Rs. 6,00,000/- on account of unexplained cash credit u/s 68.

Against the order passed by the AO u/s 143(3)/147, an appeal 3. was preferred by the assessee before the Ld. CIT(A) and since there

Assessment Year: 2010-11 M/s. Narottamka Trade & Vyapaar Pvt. Ltd. was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for haring from time to time, the Ld. CIT(A) dismissed the appeal of the assessee vide his appellate order dated 02.04.2019 passed ex-parte. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal.

4.

At the time of hearing before us, none has appeared on behalf of the assessee. This appeal of the assessee is therefore being disposed of ex-parte after hearing the arguments of the learned DR who has fairly pointed out from the impugned order of the Ld. CIT(A) that the notices hearing sent by the Ld. CIT(A) to the assessee were returned back with the postal remarks “address cannot be located / not known”. It is thus clear that none of the notices of hearing sent by the Ld. CIT(A) was ever received by the assessee and such non-receipt of notices apparently resulted into non-appearance of the assessee before the Ld. CIT(A) when its appeal was called for hearing. Moreover, as per the provisions of sub- section (6) of section 250, the Ld. CIT(A) was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the Ld. CIT(A) does not comply with these requirements. I, therefore, set aside the impugned order passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee.

Assessment Year: 2010-11 M/s. Narottamka Trade & Vyapaar Pvt. Ltd.

5.

In the result, the appeal of the assessee is treated as allowed for statistical purpose. Order Pronounced in the Open Court on 23rd October, 2019.

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