BALESWAR OILS (P) LTD.,HOOGHLY vs. ITO (TDS), HOOGHLY, HOOGHLY

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ITA 677/KOL/2018Status: DisposedITAT Kolkata05 April 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) did not provide a proper opportunity to the assessee before passing an ex-parte order. Therefore, the matter was set aside and remanded back to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal with a one-day delay due to non-receipt of the impugned order in time. The CIT(A) passed an ex-parte order without granting a proper opportunity to the assessee.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 221

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri P.M. Jagtap & Shri A. T. Varkey, JM]

Hearing: 05.02.2019Pronounced: 05.04.2019

Per Shri A.T.Varkey, JM

1.

1. This is an appeal preferred by the Assessee against the order of CIT(A), 24 dated 29.01.2018 for A.Y. 2012-13 passed u/s 221 of the Income tax Act, 1961.

2.

We note that there is delay of one day in filing the appeal. According to the assessee because of the non-handing over of the impugned order in time, the learned AR could not file the appeal within the time stipulated by the statute which caused one day’s delay. The learned DR does not have any objection. So we condone the delay.

3.

At the outset we note that it is an ex-parte order passed by the Ld. CIT(A). According to the ld. AR, the hearing was fixed on 21.12.2017 and thereafter on 11.01.2018 and 24.01.2018. According to the ld. AR the first notice the assessee received was only on 22.12.2017 i.e. one day after the appeal was fixed on 21.12.2017 and, therefore, the assessee could not appear and thereafter the matter were fixed within the interval of 13 days and since the assessee received the notice late it could not appear. In such a scenario, we note

Baleswar Oils (P) Ltd. AY 2012-13 that no proper opportunity was granted by the Ld. CIT(A) before disposing of the appeal ex- parte without going into the merits of the case. Therefore, in the interest of justice and fair play, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) to adjudicate the appeal on merit after hearing the assessee in accordance to law.

4.

In the result, the appeal of the Assessee is allowed for statistical purpose.

Order is pronounced in the open court on 05.04.2019 Sd/- Sd/- (P.M. Jagtap) (Aby. T. Varkey) Vice-President Judicial Member Dated : 5th April, 2019 Biswajit (Sr. P.S.) Copy of the order forwarded to:

1.

Appellant – Baleswar Oils (P) Ltd., C/o. S.N. Ghosh & Associates, Advocates, Seben Brothers Lodge, Buroshibtala, Chinsurah, Hooghly – 712 105. 2 Respondent – ITO (TDS), Hooghly, G.T. Road, Khadina More, Chinsurah, Hooghly – 712 101.

3. The CIT(A) - Kolkata. (through e-mail)

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