What did the Tribunal hold?

The Tribunal found that the assessee was not given an opportunity to prosecute its appeal before the CIT(A). Therefore, in the interest of justice, the matter was remanded to the CIT(A) for fresh adjudication.

The assessee's appeal against the CIT(A)'s ex parte order was heard by the ITAT. The assessee did not appear before the ITAT, and neither did they appear before the CIT(A) previously, leading to an ex parte dismissal of their appeal.

What were the issues?

Whether the assessee was denied a proper opportunity to present its case before the lower appellate authority, leading to an ex parte order.

Which sections of the Income-tax Act were involved?

Section 143(3), Section 144C(3)(a)

Nippon Yusen Kabushiki Kaisha vs ACIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

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

Hearing: 10.01.2019Pronounced: 16.01.2019

Date of hearing : 10.01.2019 Date of pronouncement : 16.01.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM:

This appeal by the assessee against the order dated 31.10.2017 passed by the Commissioner of Income Tax (Appeals)-22, Kolkata for Assessment Year 2014-15 wherein he confirmed the assessment order passed by the Assessing Officer ex parte of assessee.

At the time of hearing, we find no representation on behalf of the assessee nor any application filed seeking adjournment. The assessee called absent and is set ex parte. Therefore, we proceed to hear ld. DR.

3. Heard ld. DR and perused the materials available on record, it is noted that the assessee declared an income of Rs.18,92,40,510/- and the Assessing Officer determined income of the assessee at Rs.22,29,26,790/- vide order dated 21.02.2017 passed u/s 143(3) r.w.s. 144C(3)(a) of the Act. The same was challenged before the Nippon Yusen Kabushiki Kaisha Assessment Year: 2014-15 CIT(A) but however, we find no representative on behalf of the assessee made before CIT(A) and the grounds of appeal

raised by the assessee against assessment order were dismissed ex parte. So, therefore, it is clear that there was no opportunity for the assessee to prosecute its appeal before the CIT(A), taking into consideration of the facts and circumstances of the case and the submissions of the ld. DR, in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for fresh adjudication. The assessee is at liberty to file evidences, if any, in support of its claim. Thus, grounds raised by the assessee are allowed for statistical purposes.

3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16.01.2019.

Sd/- Sd/- [J. Sudhakar Reddy] [S.S. Viswanethra Ravi] Accountant Member Judicial Member Dated :16.01.2019 Place : Kolkata RS, Sr.PS Copy of the order forwarded to: Appellant – Nippon Yusen Kabushiki Kaisha, 8th Floor, Constantania, 1. 11, Dr. U. N. Brahmachari, Beckbagan, Kolkata – 700 017. Respondent – CIT(Appeals)-22, Chamber No.101, 1st Floor, 2 Aayakar Bhawan Poorva, 110, Shantipally Kolkata – 700 107.

The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata

NIPPON YUSEN KABUSHIKI KAISHA,KOLKATA vs. ACIT(IT), CIRCLE - 1(2), 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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