D.K. STEELS,KOLKATA vs. ACIT, CIRCLE - 34, KOLKATA, KOLKATA

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ITA 362/KOL/2018Status: DisposedITAT Kolkata08 February 2019AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without providing proper opportunity to the assessee. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order. The assessee claims they did not receive any notice for the multiple hearing dates scheduled by the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording the assessee a proper opportunity of being heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH, “D” AT KOLKATA

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

Hearing: 22.01.2019

ORDER

Per Shri A.T.Varkey, JM

1.

This is an appeal preferred by the Assessee against the order of Ld. CIT(A) – XX, Kolkata dated 03.03.2014 for Assessment Year 2008-09.

2.

At the outset, the learned AR drew our attention to the fact that the Ld. CIT(A) passed an ex-parte order without service of notice to the assessee. We note that though the Ld. CIT(A) has given 6 (six) dates of hearing of appeal, it is submitted by the learned AR that the assessee did not get a single notice, so he could not appear and plead its case before the Ld. CIT(A). Since no proper opportunity was given to the assessee, the assessee could not appear before the Ld. CIT(A), therefore, in the interest of justice and fair play, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication of the appeal on merit after hearing the assessee.

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