DR. SUJIT KUMAR ROY,KOLKATA vs. ITO, WARD - 22(3), KOLKATA

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ITA 2684/KOL/2018Status: DisposedITAT Kolkata08 May 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) for fresh adjudication. The assessee was directed to appear before the CIT(A) and cooperate for a proper hearing.

What were the facts?

The assessee did not appear before the CIT(A), leading to an ex-parte order. The assessee later demonstrated sufficient cause for their absence.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and if 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) - 6, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 26/06/2018, for the Assessment Year 2011-12.

2.

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 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: 2011-12 Dr. Sujit Kumar Roy 3. In the result, appeal of the assessee is allowed for statistical purposes.

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