M/S. ANUSHREE TEXTILES PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 10, KOLKATA, KOLKATA

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ITA 2540/KOL/2017Status: DisposedITAT Kolkata31 December 2018AY 2011-122 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and directed the CIT(A) to decide the appeal on merits after hearing the assessee. The ex parte order was vitiated due to violation of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee contended that they did not receive any notice of hearing and thus the principle of natural justice was violated.

What were the issues?

Whether the ex parte order passed by the CIT(A) without providing the assessee an opportunity of being heard is valid.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”, BENCH KOLKATA

Before: SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM

Hearing: 26/12/2018Pronounced: 31/12/2018

आदेश / O R D E R

Per Dr.Arjun Lal Saini, AM:

1.

The captioned appeal filed by the Assessee pertaining to assessment year 2011-12, is directed against an order passed by the learned Commissioner of Income Tax (Appeals)-16, Kolkata (in short the ld. CIT(A)] in appeal no. 876/CIT(A)-16/C.Cir-3(4)/2014-15, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 ( in short the Act) dated 30.03.2014.

M/s Anushree Textiles Pvt. Ltd. A.Y.2011-12 2. At the outset the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before the ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice. The ld. CIT(A) passed the order without going into the merits of the case. As per ld. Counsel for the assessee, the assessee did not receive any notice of hearing during the appellate proceedings therefore, we are inclined to set aside the order of the ld. CIT(A) and direct the ld. CIT(A) to decide the appeal on merits after hearing the assessee in accordance with law.

3.

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

Order pronounced in the open court on this 31 / 12/2018.

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