What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient cause from appearing before the CIT(A). Therefore, the case was restored to the file of the CIT(A) for fresh adjudication on merits, ensuring the assessee is given an adequate opportunity to be heard.

The assessee's appeal before the CIT(A) was decided ex-parte because the assessee did not appear. The assessee claimed that the notice of hearing was sent to their old address, despite providing the new address in the appeal form.

What were the issues?

Whether an ex-parte order passed by the CIT(A) is valid when the assessee was prevented by sufficient cause from appearing due to incorrect address on the notice.

Texprint Overseas Ltd. vs ACIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Date of concluding the hearing : November 29th, 2018 Date of pronouncing the order : December 12th, 2018 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 3, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 24/08/2017, for the Assessment Year 2004-05.

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), as the notice of hearing was sent to the old address, though in Form No. 36, the new address of the assessee has been furnished. Affidavit to that extent has been filed. 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 Assessment Year: 2004-05 Textprint Overseas Ltd this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

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

TEXPRINT OVERSEAS LTD.,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

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