What did the Tribunal hold?

The Tribunal found merit in the assessee's submission that the hearing was fixed on a Sunday, leading to an erroneous ex parte dismissal. The order of the CIT(A) was set aside, and the matter was remanded for fresh adjudication on merits.

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee contended that the hearing date fixed by the CIT(A) was a Sunday, and therefore, their absence was justified. The Revenue could not controvert this fact.

What were the issues?

Whether the ex parte dismissal of an appeal by the CIT(A) is valid when the hearing was scheduled on a Sunday, depriving the assessee of a proper opportunity to be heard.

M/S. Manthan Broadband Services… vs DCIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 11.03.2019Pronounced: 15.03.2019

ORDER Per Shri A.T.Varkey, JM

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-1, Kolkata dated 14.06.2018 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. According to Ld. Counsel, the assessee was not given proper opportunity to present its case during the appeal and for buttressing this point he drew our attention to the fact that the first date of hearing was fixed on 22.05.2018 and thereafter on 29.05.2018. The Ld. CIT(A) acknowledges that the assessee had filed an adjournment application on 29.05.2018. According to Ld. Counsel, thereafter the matter was fixed on 10.06.2018 and taking note that none appeared on behalf of the assessee, the Ld. CIT(A) dismissed the appeal According to Ld. Counsel, the date 10.06.2018 falls on Sunday, therefore, according to Ld. Counsel, the ground on which the Ld. CIT(A) dismissed the appeal for the absence of Ld. AR of the assessee on Sunday i.e. on 10.06.2018 is per se erroneous. The Ld. CIT, DR

M/s. Manthan Broadband Services Pvt. Ltd., AY 2014-15 could not controvert this fact so, we note that the hearing was fixed for three days and since the Ld. CIT(A) took note that on 10.06.2018 none appeared on behalf of the assessee, he was pleased to dismiss the appeal ex parte. We note the date on which the last date of hearing was on 10.06.2018 which was a Sunday, hence, the assessee could not be assumed to be present on a holiday before the Ld. CIT(A). Therefore, we find force in the submission of the Ld. AR and 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 merits afresh after providing opportunity of hearing to the assessee. Therefore, appeal of assessee is allowed for statistical purposes.

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

M/S. MANTHAN BROADBAND SERVICES PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 2(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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