EVERBRIGHT VINIMAY PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 3(1), KOLKATA, KOLKATA

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ITA 1865/KOL/2018Status: DisposedITAT Kolkata21 February 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remanded the matter back to the CIT(A) for a fresh hearing. The assessee was directed to appear before the CIT(A) on a specified date.

What were the facts?

The assessee's appeal against an ex parte order of the CIT(A) was heard. The assessee's counsel explained that the director's illness prevented compliance with the previous hearing notice.

What were the issues?

Whether the CIT(A) order passed ex parte should be set aside due to the assessee's inability to attend the hearing due to a director's illness.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 21.02.2019Pronounced: 21.02.2019

This appeal filed by the assessee against the order of Ld. CIT(A)-1, Kolkata dated 27.07.2018 for AY 2014-15.

2.

At the outset, the Ld. Counsel for the assessee brought to our notice that the order of the Ld. CIT(A) is an ex parte order and that the reason for not complying with the hearing was because the Director of the assessee company was bed ridden. For buttressing this particular aspect the assessee has filed an affidavit of the Director. Though the Ld. DR opposes the plea for giving an opportunity again before the Ld. CIT(A), we are inclined to give another opportunity to the assessee to plead its case before the Ld. CIT(A). Therefore, we set aside the impugned order of the Ld. CIT(A) and remit the matter to his file with a direction to the assessee company to be present before the Ld. CIT(A) on 08.04.2019. The Everbright Vinimay Private Limited, AY:2014-15 Ld. CIT(A) may fix the date of hearing for disposal of the appeal in accordance to law as early as possible thereafter. Appeal of assessee is allowed for statistical purposes.

3.

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

Order is pronounced in the open court.

Sd/- (Aby. T. Varkey) Judicial Member Dated : 21st February, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to:

1.

Appellant – Everbright Vinimay Private Limited, 64, Bentinck Street, Kolkata-700 069. Respondent – ITO, Ward-3(1), Kolkata. 2 3. CIT(A)-1, Kolkata(sent through e-mail)

4.

CIT, . Kolkata.

5.

DR, ITAT, Kolkata. (sent through e-mail)

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