SRI SIDDHARTHA BANDYOPADHYAY,KOLKATA vs. ITO, WARD - 29(3), KOLKATA

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ITA 2518/KOL/2018Status: DisposedITAT Kolkata08 May 2019AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Since the CIT(A) had passed an ex-parte order without adjudicating on merits, 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 filed an appeal before the ITAT with a delay of 5 days. The assessee had not appeared before the CIT(A), resulting in an ex-parte order. The assessee demonstrated sufficient cause for both the delay and the non-appearance before the CIT(A).

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and whether the assessee had sufficient cause for non-appearance.

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 ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Date of concluding the hearing : May 1st, 2019 Date of pronouncing the order : May 8th, 2019 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 10, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 30/08/2018, for the Assessment Year 2010-11.

2.

At the outset we find that there is a delay of 5 days in filing of this appeal. After perusing the petition for condonation, we are convinced that the assessee was prevented by sufficient cause from filing the appeal on time. Hence the delay is condoned and the appeal is admitted.

3.

After hearing the rival contentions and perusing the order passed by the ld. CIT(A), I find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed. The assessee demonstrated before me that it 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, I deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in Assessment Year: 2010-11 Sri Siddhartha Bandyopadhyay 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.

4.

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

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