M/S. MALANPUR STEEL LTD.,(SINCE AMALGAMATED WITH HINDUSTHAN ENGINEERING & IND. LTD.,),KOLKATA vs. DCIT, CIRCLE - 3, KOLKATA, KOLKATA

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ITA 379/KOL/2018Status: DisposedITAT Kolkata16 January 2019AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the case on merits. Therefore, the matter was restored to the CIT(A) for fresh adjudication after providing the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as neither the assessee nor their representative appeared. The assessee later demonstrated a sufficient cause for their absence.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee had a 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 ‘B’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara]

Date of concluding the hearing : December 18th, 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) - 1, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 31/01/2018, for the Assessment Year 2007-08.

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 he was prevented by sufficient cause from appearing before the ld. CIT(A). Under these circumstances, as the ld. CIT(A) has not disposed off the case on merits, we 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 this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

Assessment Year: 2007-08 M/s. Malanpur Steel Ltd 3. In the result, appeal of the assessee is allowed for statistical purposes.

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