SATYENDRA NATH ROY,KOLKATA vs. ITO, WARD - 22(4), KOLKATA

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ITA 2677/KOL/2018Status: DisposedITAT Kolkata20 March 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there was no clear indication of proper service of hearing notices by the CIT(A). Therefore, to ensure justice, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was rejected ex parte due to delay in filing. The assessee contended that hearing notices were not properly served, despite the address remaining the same.

What were the issues?

Whether the CIT(A) properly served hearing notices to the assessee before passing an ex parte order. The need for fresh adjudication to ensure natural justice.

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, “C-SMC” BENCH : KOLKATA

Before: Hon’ble Shri S.S. Godara, JM]

1.

This assesse’s appeal is directed against the CIT(A), 6, Kolkata’s order, dated 04- 10-2018 passed in case no. CIT(A), Kol-6/10049/2017-18 involving proceedings u/s 143(3) of the I.T Act, 1961 ( in short ‘Act’).

Heard both the sides. Case file perused.

2.

It transpires at the outset that the CIT(A)’s order is passed ex parte against the assessee’s in rejecting his appeal on account of non condonation of delay in filing. I find it during the course of hearing that although the CIT(A) has observed that he had afforded several opportunities to the tax payer mainly on 16.8.2018 and 26.9.18 and earlier instances, there is no indication as to whether he had actually served the hearing notice on the assessee or not. Learned departmental representative fails to dispute the crucial fact that the assessee’s address has remained the same right from the assessment till date. I therefore deem it appropriate in larger interest of justice to restore the instant appeal back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing. I also made it clear that the CIT(A) shall also issue notice to the assessee regarding for delay, if any, in filing the lower appeal.

3.

This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the Court on 20-03-2019

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