M/S G.V.N.FUELS LIMITED,HOWRAH vs. DCIT, CIRCLE -1, KOLKATA, KOLKATA

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ITA 126/KOL/2018Status: DisposedITAT Kolkata12 December 2018AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the issue to the file of 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 and the need to uphold principles of natural justice.

What were the issues?

Whether the assessee was denied natural justice due to ex-parte orders. The primary issue was the non-appearance of the assessee before the appellate authorities.

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: 2011-12 GVN Fuels Limited…………………………….............................…..……………….…...……..…….............Appellant 251, G.T. Road Jindal Mansion Howrah – 711 204 [PAN : AAACG 9200 D] Vs. Deputy Commissioner of Income Tax Circle-1, Kolkata……........………………...…...........Respondent Appearances by: None, appeared on behalf of the assessee. Shri C.J. Singh, JCIT Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : November 29th , 2018 Date of pronouncing the order : December 12th, 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)-1, Kolkata, (ld. CIT(A)) passed u/s. 250 of the Income Tax Act, 1961, (the ‘Act’), dt. 27/11/2017, for the Assessment Year 2011-12.

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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