What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a cryptic and ex parte order. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the matter back for fresh adjudication.

The assessee's appeal against an ex parte order of the CIT(A) was heard. The CIT(A) had upheld an addition of unexplained investment. The assessee contended that the ex parte order violated natural justice due to lack of adequate opportunity to be heard.

What were the issues?

Whether the CIT(A) order was passed in violation of principles of natural justice by not affording adequate opportunity of being heard to the assessee.

Piyali Sarkar vs ITO | s.144 | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 14.01.2019Pronounced: 14.01.2019

ORDER Per Shri A.T.Varkey, JM This appeal filed by the assessee against the order of Ld. CIT(A)-6, Kolkata dated 12.06.2018 for AY 2014-15.

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 of unexplained investment amounting to Rs.15,13,801/-, 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. He also submitted that the AO passed the assessment order ex parte u/s. 144 of the Income-tax Act, 1961. 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, therefore, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A)

Piyali Sarkar, AY:2014-15 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 14 January, 2018. Sd/- (Aby. T. Varkey) Judicial Member Dated : 14 January, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant – Ms. Piyali Sarkar, 3rd floor, Jeshoda Apartment, Nabapally 1. Circular Road, Barasat, Kolkata-700126. Respondent – ITO, Ward-23(3), Hooghly. 2 3. CIT(A)-6, Kolkata(sent through e-mail)

CIT, Kolkata.

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

PIYALI SARKAR,KOLKATA vs. ITO, WARD - 23(3), HOOGHLY

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