TIMELESS COMMOSALES PVT. LTD.,KOLKATA vs. ITO, WARD - 9(1), KOLKATA, KOLKATA

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ITA 23/KOL/2018Status: DisposedITAT Kolkata19 December 2018AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the issue to the CIT(A) for fresh adjudication on merits after giving the assessee an opportunity to be heard. This was subject to the assessee paying a cost of Rs. 10,000/- to the Prime Minister Relief Fund.

What were the facts?

The assessee did not appear before the CIT(A) or the ITAT, leading to ex-parte orders. The ITAT noted the lack of appearance despite notices.

What were the issues?

Whether the assessee was denied natural justice due to ex-parte orders passed without proper opportunity of being heard, and if costs can be imposed for non-appearance.

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 ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi

Assessment Year: 2012-13 Timeless Commonsales Pvt. Ltd.……….............................…..……………….…...……..…….............Appellant C/o. RSVPC & Company 41, AJC Bose Road, Suite No. 613 6th Floor Kolkata – 700 017 [PAN : AADCT 9863 C] Vs. Income Tax Officer, Ward-(9)-1, Kolkata……...................................………………...…...........Respondent Appearances by: None, appeared on behalf of the assessee. Shri R. Shyam, CIT D/R. appearing on behalf of the Revenue. Date of concluding the hearing : November 27th , 2018 Date of pronouncing the order : December 19th, 2018 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-3, Kolkata, (ld. CIT(A)) passed u/s. 250 of the Income Tax Act, 1961, (the ‘Act’), dt. 20/11/2017, for the Assessment Year 2012-13.

2.

None appeared on behalf of the assessee despite issue of notice by RPAD. There was no application moved by the assessee for adjournment either. Under the circumstances we dispose of the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.

3.

After hearing the ld. D/R and perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence and ex-parte order was passed. 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, subject to the payment of cost of Rs.10,000/- (Rs. Ten Thousand Only) by the assessee in favour of Prime Minister Relief Fund, for having not appeared before the ld. CIT(A) as well as before us in this proceeding.. The CIT(A) shall verify the said payment by the assessee and thereafter proceed to dispose off the case on merits.

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