SRI NAND LAL KUSHWAHA,KOLKATA vs. ACIT, CIRCLE - 32, KOLKATA

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ITA 2183/KOL/2018Status: DisposedITAT Kolkata04 June 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for a decision on merits. The assessee was directed to inform the CIT(A) of the address change and appear for proceedings.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order because the assessee did not receive notices due to a change of address. The assessee was unaware of the proceedings before the CIT(A).

What were the issues?

Whether an ex-parte order passed by the CIT(A) without proper notice to the assessee is valid. The need for the CIT(A) to decide the appeal on merits after hearing the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH, “SMC” AT KOLKATA

Before: Shri A. T. Varkey, JM]

Hearing: 18.03.2019Pronounced: 04.06.2019

ORDER This is an appeal preferred by the Assessee against the order of the CIT(A) – 9, Kolkata dated 22.03.2018 for Assessment Year 2012-13.

2.

At the outset itself it has been brought to our notice that the impugned order is an ex-parte order passed by the Ld. CIT(A). It was brought to our notice by the ld. AR that the appeal was filed during March 2015 before the Ld. CIT(A) and later the assessee shifted to a new address i.e. 77D, Dilkusha Street, 2nd Floor, Kolkata – 700 017. Since the assessee did not receive any notice, the assessee could not be present before the Ld. CIT(A), so an ex-parte order has been passed. Taking note of the aforesaid facts, I am inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) with the direction to the assessee to file appropriate papers informing the Ld. CIT(A), the change of address and thereafter to appear before the Ld. CIT(A) during the appellate proceedings without fail and the Ld. CIT(A) to decide the appeal on merit after hearing the assessee.

3.

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

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