What did the Tribunal hold?

The Tribunal set aside the orders of the lower authorities, including the ex parte order of the CIT(A) and the assessment order of the AO. The matter was restored to the AO for adjudication on merits after affording a reasonable opportunity of being heard.

The assessee's appeal before the CIT(A) was decided ex parte as the partner, a cancer patient, could not attend the hearing. The AO had also passed an assessment order under Section 144 without providing sufficient opportunity to be heard.

What were the issues?

Whether the ex parte order passed by the CIT(A) and the assessment order by the AO violated the principles of natural justice by not providing sufficient opportunity of being heard to the assessee.

Chel Service Station, Hooghly vs ACIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 19.03.2019Pronounced: 10.04.2019

This appeal filed by assessee is against the order of Ld. CIT(A) - 6, Kolkata dated 14.08.2018 for AY 2014-15.

At the outset itself, it has been brought to our notice that the Ld. CIT(A) has passed an ex parte order dated 14.08.2018 though the date fixed was 13.08.2018. According to Ld. AR, the date fixed for hearing though was on 13.08.2018 only one date i.e. on 25.07.2018 was given by the Ld. CIT(A). According to Ld. AR, the partner of assessee firm who is dealing with income tax matter is a cancer patient and was not in a position to attend the hearing before the Ld. CIT(A) on 13.08.2018. Since the assessee did not appear on that date before the Ld. CIT(A), the Ld. CIT(A) passed the order ex parte, which according to Ld. AR is against the principles of Natural Justice. He, therefore, urged before the bench to set aside the order of the Ld. CIT(A). We note that the Ld. CIT(A) has passed the order ex parte without hearing the assessee. We also note that the AO has passed the assessment order u/s. 144 of the Income-tax Act, 1961 without providing sufficient opportunity of being

Chel Service Station, AY 2014-15 heard to the assessee. In such a scenario, I set aside the orders of the lower authorities and restore the matter back to the file of the AO with a direction to adjudicate the appeal on merits de novo after affording reasonable opportunity of being heard to the assessee in accordance to law. Therefore, appeal of assessee is allowed for statistical purposes.

In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 10th April, 2019 Sd/- (A. T. Varkey) Judicial Member Dated: 10th April, 2019 Jd.(Sr.P.S.)

Copy of the order forwarded to:

1 Appellant –M/s. Chel Service Station , BTC Road, Joykrishna Bazar, P.O. Tarakeswar, Dist. Hooghly, West Bengal. 2 Respondent – ACIT, Circle-23(1), Hooghly. 3 CIT(A)-6, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5

CHEL SERVICE STATION,HOOGHLY vs. ACIT, CIRCLE - 23(1), HOOGHLY

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