What did the Tribunal hold?

The ITAT found that the CIT(A) had not adjudicated the appeal on merits. Therefore, the matter was restored to the CIT(A) for fresh adjudication after providing the assessee an opportunity to be heard.

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

What were the issues?

Whether the ex-parte order passed by the CIT(A) for non-prosecution was justified, and if the assessee had sufficient cause for absence.

Viewmore Tradecom Pvt. Ltd. vs ITO | ITAT Kolkata 2019

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

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2012-13 Viewmore Tradecom Pvt. Ltd…................…....................................................……………….…......Appellant C/o. RSVPC & Company 41A, AJC Bose Road Suite No. 613 6th Floor Kolkata – 700 017 [PAN : AADCV 9962 C] Income Tax Officer, Ward-1(3), Kolkata……………………...................................……….…....Respondent Appearances by: Shri Lokesh Kr. Mishra, ACA, appeared on behalf of the assessee. Shri Radhey Shyam, CIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : September 18th, 2019 Date of pronouncing the order : October 1st, 2019 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 1, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 27/02/2018, for the Assessment Year 2012-13.

After hearing the rival contentions and 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 for non-prosecution. The assessee demonstrated before us that he was prevented by sufficient cause from appearing before the ld. CIT(A). Under these circumstances, as the ld. CIT(A) has not disposed off the case on merits, 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. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, take notice and thereafter continue to co-operate till the disposal of the appeal.

Assessment Year: 2012-13 Viewmore Tradecom Pvt. Ltd 3. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes.

Kolkata, the Kolkata, the 1st day of October, 2019.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy J. Sudhakar Reddy] Judicial Member Accountant Member Accountant Member Dated : 01.10.2019 {SC SPS} Copy of the order forwarded to:

1. 1. Viewmore Tradecom Pvt. Ltd Viewmore Tradecom Pvt. Ltd C/o. RSVPC & Company 41A, AJC Bose Road Suite No. 613 6th Floor Kolkata – 700 017 2. Income Tax Officer, Ward-1(3), Kolkata 1(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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

VIEWMORE TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD - 1(3), KOLKATA, KOLKATA

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