RAMESH SHARMA,KOLKATA vs. ITO, WARD - 62(3), KOLKATA, KOLKATA

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ITA 1075/KOL/2018Status: DisposedITAT Kolkata19 December 2018AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the case on merits. Therefore, the case was restored to the CIT(A) for fresh adjudication after providing the assessee an opportunity to be heard.

What were the facts?

The assessee failed to appear before the CIT(A), resulting in an ex-parte order. The assessee later demonstrated a sufficient cause for their absence.

What were the issues?

Whether the CIT(A) order passed ex-parte due to assessee's absence should be set aside and the matter remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

Appearances by: Shri Ramesh Sharma, Assessee, appeared on behalf of the Appellant. Shri Piyush Mukherjee, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : November 29, 2018 Date of pronouncing the order : December 19, 2018 ORDER This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-19, (hereinafter the ‘ld. CIT(A)’), dated 14.02.2018 passed u/s 147/143(3) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2010-11.

2.

Heard rival contentions. After perusing the order passed by the ld. CIT(A), we find that neither the assessee nor any authorized representative has 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). 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 Assessment Year: 2010-11 Remesh Sharma through his Authorised Representative, take notice and thereafter continue to co- operate till the disposal of the appeal. 3. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 19th December, 2018.

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