M/S. EKANTA PLASTICS PRIVATE LIMITED,KOLKATA vs. ITO, WARD-12(1), KOLKATA, KOLKATA

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ITA 268/KOL/2019Status: DisposedITAT Kolkata27 March 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, with the consent of both parties, remanded the matter back to the CIT(A) for a fresh adjudication. This was done because the CIT(A) had not made any findings on the issues raised by the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte because their authorized representative was unwell and could not attend the hearing. The assessee requested a remand to the CIT(A) for fresh consideration.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits of the case, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C[SMC]”, KOLKATA

For Respondent: DR JCIT
Hearing: 15.03.2019Pronounced: 27.03.2019

ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee against the order dated 01.02.2018 passed by CIT(A)-19, Kolkata for AY 2009-10 u/s 143(3) of the Income Tax Act, 1961 (in short “Act”).

2.

At the time of hearing, the above appeal under the caption “early hearing”, it was brought to our notice that the CIT(A) dismissed grounds of appeal raised by the assessee ex-parte. Ld.AR submits that the assessee engaged an Authorised Representative by name Sh. Khemka and on the date of hearing, he was not well due to his illness, he could not present before the CIT(A). Further, it was submitted that the assessee is ready to prosecute its case before the CIT(A), if this Tribunal remand the matter to the file of CIT(A) for his fresh consideration. Ld.DR did not report objection in respect of remanding the matter to the file of CIT(A). Therefore, since there is no finding by the CIT(A) on the issues raised before him by the assessee, therefore, taking into consideration the submissions of Ld.AR & Ld. DR and with the consent of both the parties, we remand the matter to the file of CIT(A) for its fresh consideration. Thus, grounds raised by the assessee in this appeal are allowed for statistical purposes.

3.

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

Order pronounced in the open court on 27.03.2019.

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