ODD JOBS,KOLKATA vs. ITO, WARD - 32(2), KOLKATA, KOLKATA

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ITA 1661/KOL/2018Status: DisposedITAT Kolkata29 March 2019AY 2012-133 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) to ensure principles of natural justice are followed.

What were the facts?

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

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified due to the assessee's absence, and if sufficient cause was shown 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 : March 28th, 2019 Date of pronouncing the order : March 29th, 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) - 09, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 24/05/2018, for the Assessment Year 2012-13.

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). An letter giving the reason for delay has been filed. 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, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

Assessment Year: 2012-13 Odd Jobs

3.

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

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