What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for fresh adjudication on merits. The CIT(A) was directed to grant three effective opportunities of hearing to the assessee.

The CIT(A) passed an ex parte order confirming disallowances and additions because the assessee failed to appear on multiple hearing dates. The assessee had filed an adjournment letter on the last hearing date.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified when the assessee had filed an adjournment letter and appeared at least once. The need for providing adequate opportunities for hearing.

M/S. Jumac Detergents (P) Ltd. vs ITO | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income-tax (Appeals)-1, Kolkata’s order dated 26.06.2018 passed in case No.604308091280117/ CIT(A)-1/Kol/ITO.W-3(1)/2016-17, involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused

I notice at the outset that CIT(A) has passed his lower appellate order ex parte whilst confirming various disallowance(s) / Addition(s). He holds in para-3 page 2 of the lower appellate order that the assessee failed to appear on 07.06.2018, 15.06.2018 and 25.06.2018. The assessee had filed an adjournment letter on said last date of hearing. It is only in these peculiar facts that I deem it appropriate to restore the instant lis back to the CIT(A) for afresh adjudication on merits since the assessee has ITA No. 1699/Kol/2018 A.Y. 2014-15 M/s Jumac Detergent Pvt. Ltd. Vs. ITO Wd-3(1), Kol. Page 2 put in appearance at least once before the CIT(A) during lower appellate proceedings. Suffice to say, the CIT(A) shall grant three effective opportunities of hearing to the taxpayer for presenting its case.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in open court on 25/01/2019 (S.S. Godara) Judicial Member Kolkata, *Dkp/Sr.PS "दनांकः- 25/01/2019 कोलकाता आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-M/s Jumac Detergent Pvt Ltd., 62,Bentick Street, Room No. 201, 2nd Floor, Kolkata-69

""यथ"/Respondent-ITO Wd-3(1), Aayakar Bhawan, P-7, Chowringhee Sq. Kol-69 3. संबं"धत आयकर आयु%त / Concerned CIT 4. आयकर आयु%त- अपील / CIT (A) 5. &वभागीय ")त)न"ध, आयकर अपील"य अ"धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड+ फाइल / Guard file. By order/आदेश से, // उप/सहायक पंजीकार आयकर अपील"य अ"धकरण, कोलकाता ।

M/S. JUMAC DETERGENTS (P) LTD.,KOLKATA vs. ITO, WARD - 3(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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