ANDUL C.S. SHOP,HOWRAH vs. ITO, WARD - 46(1), KOLKATA, KOLKATA

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ITA 1883/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 decided the case on merits. Therefore, the matter was restored to the file of the CIT(A) for fresh adjudication after providing the assessee an adequate opportunity of being 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 claimed to have been prevented by sufficient cause from appearing.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's reasons for non-appearance and whether natural justice was violated.

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, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 25/06/2018, 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 had 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) and had hence filed adjournment letter dt. 29/05/2018 & 11/06/2018. 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: 2014-15 Andul CS Shop 3. In the result, appeal of the assessee is allowed for statistical purposes.

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