M/S. BAJORIA ENTERTAINMENT PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 14(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 793/KOL/2018Status: DisposedITAT Kolkata10 January 2019AY 2012-132 pages
AI SummaryRemanded

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.

What were the facts?

The assessee's appeal against an ex parte order by the CIT(A) was heard. The assessee argued that the ex parte order violated principles of natural justice by not providing an adequate opportunity to be heard.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri P.M. Jagtap & Shri A. T. Varkey, JM]

Hearing: 10.01.2019Pronounced: 10.01.2019

ORDER Per Shri A.T.Varkey, JM This appeal has been filed by the assessee against the order of Ld. CIT(A)-15, Kolkata dated 03.01.2018 for AY 2012-13.

2.

The main grievance of the assessee in this appeal is against the action of Ld. CIT(A) in upholding by an ex parte order on account of various additions, 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. 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.

3.

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)

Bajoria Entertainment Pvt. Ltd., AYs- 2012-13 to decide the appeal afresh after affording reasonable opportunity of being heard to the assessee in accordance to law.

4.

In the result, the appeal of assessee is allowed for statistical purposes.

Order is pronounced in the open court. Sd/- Sd/- (P. M. Jagtap) (Aby. T. Varkey) Vice President Judicial Member Dated : 10th January, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to:

1.

Appellant – M/s. Bajoria Entertainment Pvt. Ltd., C/o, Salarpuria Jajodia & Co., 7, C. R. Avenue, Kolkata-700 072. . Respondent – DCIT, circle-14(1), Kolkata. 2 3. CIT(A)-15, Kolkata. (sent through e-mail) CIT- , Kolkata. 4.

5.

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

Recent GST High Court judgments

Search GST case law →