BRIJDHAM COMMODITIES PVT. LTD.,KOLKATA vs. ITO, WARD - 5(3), KOLKATA, KOLKATA

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ITA 1609/KOL/2018Status: DisposedITAT Kolkata26 April 2019AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee failed to appear before the CIT(A), resulting in an ex-parte order. The assessee later demonstrated to the ITAT that there was a sufficient cause for their absence.

What were the issues?

Whether the CIT(A) order passed ex-parte due to assessee's absence should be set aside and the case remanded for fresh adjudication.

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 : March 13th, 2019 Date of pronouncing the order : April 26th, 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) - 2, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 05/06/2018, for the Assessment Year 2008-09.

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: 2008-09 Brijdham Commodities Pvt. Ltd

3.

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

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