SARANSH KANDOI,HOWRAH vs. ITO, WARD - 47(3), KOLKATA

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ITA 2656/KOL/2018Status: DisposedITAT Kolkata08 May 2019AY 2014-152 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It also found that the assessee was prevented by sufficient cause from appearing before the CIT(A) and restored the issue for fresh adjudication.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 3 days. The assessee had not appeared before the CIT(A), resulting in an ex-parte order.

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 2nd, 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) - 14, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 31/08/2018, for the Assessment Year 2014-15.

2.

At the outset we find that there is a delay of 3 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 accordance with law, after giving the assessee adequate opportunity of being

Assessment Year: 2014-15 Saransh Kandoi 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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