What did the Tribunal hold?

The Tribunal found it proper to remand the matter back to the CIT(A) for fresh adjudication. The CIT(A) was directed to consider the remand report and adjudicate the appeal in accordance with the law.

The assessee's appeal was dismissed ex parte by the CIT(A) due to non-compliance. The assessee claimed that a remand report was furnished, which the CIT(A) had not considered.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the remand report submitted by the Assessing Officer.

Almal Financiers & Consultants… vs ITO | ITAT Kolkata 2019

Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi

IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member Assessment Years: 2012-13 Almal Financiers & Consultants Pvt. Ltd.………………….………………………………..………Appellant [PAN : AACCA 7604 H] ITO, Ward-3(1), Kolkata....…..…………………………………………………….…………………...Respondent Appearances by: Shri P. K. Himmat Singhka, Ld. AR, appeared on behalf of the Appellant. Shri S. Halder, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 17, 2019 Date of pronouncing the order : January 23, 2019 ORDER Per J. Sudhakar Reddy, Accountant Member :-

This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-9, (hereinafter the ‘ld. CIT(A)’), dated 28.02.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2012-13.

After hearing rival contentions, we find that the ld. CIT(A) has passed an ex parte order stating as under: “In this case, notice u/s 250 was issued on 27.10.2016 by which date of hearing was filed on 15/11/2016. On 15/11/2016, Mr. R. Choudhary, FCA attended and filed written submission which was sent for remand report for comments of the A.O. The remand report is still awaited. The case was again re-fixed for hearing on 21/01/2017 but there was no compliance on the part of the appellant. Since there is no compliance during the appellant proceedings and there is no new fact/details available for consideration, I do not find any infirmity in the A.O’s order. Therefore, appeal is dismissed.”

The ld. Counsel for the assessee submitted that the Assessing Officer has furnished the remand report, a copy of which was in possession. Under the circumstances, we deem it proper to remand the matter to the file of the ld.

2 Almal Financiers & Consultants Pvt. Ltd. Assessment Years: 2012-13 CIT(A) for fresh adjudication in accordance with law after considering the remand report from the Assessing Officer. The assessee shall appear before the ld. CIT(A) within one month of receipt of this order or notice and thereafter, cooperate in dispose off the appeal. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 23rd January, 2019.

ALMAL FINANCIERS & CONSULTANTS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 3(1), KOLKATA, KOLKATA

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