What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a cryptic and ex parte order without providing a reasonable opportunity to the assessee. Therefore, the order of the CIT(A) was set aside.

The assessee's appeal was against an ex parte order by the CIT(A) upholding an addition of Rs. 1,31,00,000/- on account of share capital. The assessee contended that the ex parte order was passed without adequate opportunity of being heard, violating principles of natural justice.

Mithila Bottling & Beverage Pvt… vs ITO | ITAT Kolkata 2019

Q: What were the issues?

Whether the CIT(A) erred in passing an ex parte order without affording adequate opportunity of being heard to the assessee, thereby violating principles of natural justice.

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri P.M. Jagtap & Shri A. T. Varkey, JM]

Hearing: 10.01.2019Pronounced: 23.01.2019

ORDER Per Shri A.T.Varkey, JM This appeal filed by the assessee against the order of Ld. CIT(A)-2, Kolkata dated 02.11.2017 for AY 2012-13.

The main grievance of the assessee in this appeal is against the action of Ld. CIT(A) in upholding by an ex parte order the addition on account of share capital including premium value of Rs.1,31,00,000/-, which, according to Ld. AR, was in violation of the principles of natural justice in having passed the ex parte order qua the assessee without affording adequate opportunity of being heard to the assessee. Ld. AR also submitted that he was unaware of the hearing. Hence, he urged before the bench to set aside the ex parte order of Ld. CIT(A) and remand the matter back to his file for fresh adjudication. Ld. DR has opposed this prayer of the assessee.

4. We have heard rival submissions and gone through the facts and circumstances of the case. We note that the Ld. CIT(A) passed a cryptic and ex parte order without affording reasonable opportunity to the assessee, therefore, we set aside the order of the Ld. CIT(A)

Mithila Bottling & Beverage Pvt. Ltd., AY:2012-13 and remand the matter back to the file of the Ld. CIT(A) to decide the appeal afresh after affording reasonable opportunity of being heard to the assessee in accordance to law.

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

Order is pronounced in the open court on 23rd January, 2018. Sd/- Sd/- (P. M. Jagtap) (Aby. T. Varkey) Vice President Judicial Member

Dated : 23rd January, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant – Mithila Bottling & Beverage Pvt. Ltd., 2, Garstin Place, 4th 1. floor, Kolkata-700 001. Respondent – ITO, Ward-4(2), Kolkata. 2 3. CIT(A)-2, Kolkata(sent through e-mail)

CIT, Kolkata.

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

MITHILA BOTTLING & BEVERAGE PVT. LTD.,KOLKATA vs. ITO, WARD - 4(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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