SHARDA DEVI SULTANIA,JHARKHAND vs. ITO, WARD - 48(3), KOLKATA

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ITA 2253/KOL/2018Status: DisposedITAT Kolkata16 January 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not disposed of the case on merits and that the assessee was prevented by sufficient cause from appearing. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to appear before the CIT(A), resulting in an ex-parte order. The assessee later demonstrated sufficient cause for their absence.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and whether the assessee had sufficient cause for non-appearance.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Date of concluding the hearing : December 26th, 2018 Date of pronouncing the order : January 16th, 2019 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 14, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 31/08/2018, for the Assessment Year 2014-15.

2.

Heard rival contentions. After perusing the order passed by the ld. CIT(A), we find that neither the assessee nor any authorized representative has appeared before the ld. CIT(A) and hence an ex-parte order was passed. The assessee demonstrated before me that she was prevented by sufficient cause from appearing before the ld. CIT(A). I also find that the ld. CIT(A) has not disposed off the case on merits. Hence I deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of Assessment Year: 2014-15 Sharda Devi Sultania this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal. 3. In the result, appeal of the assessee is allowed for statistical purposes.

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