DHARMAPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,NORTH 24 PARGANAS vs. ITO, WARD - 49(1), KOLKATA, KOLKATA

ITA 1486/KOL/2018Status: DisposedITAT Kolkata12 December 2018AY 2012-133 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 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 principles of natural justice.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 48 days, which was condoned. The assessee had failed to appear before the CIT(A), resulting in an ex-parte order.

What were the issues?

Whether an ex-parte order passed by the CIT(A) due to the assessee's non-appearance should be set aside on grounds of sufficient cause and natural justice.

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 ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Date of concluding the hearing : November 27th, 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)- 15, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 05/01/2018, for the Assessment Year 2012-13.

There is a delay of 48 days in filing of this appeal. After perusing the petition for condonation, we are convinced that the assessee was prevented by sufficient cause from filing this appeal on time. Hence the delay is condoned and appeal admitted.

3. 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 it was prevented by sufficient cause from appearing before the ld. CIT(A). An affidavit giving the reason for delay has been filed. Under these circumstances, as the ld. CIT(A) has not disposed off the case on merits, we Assessment Year: 2012-13 Dharmapur Samabay Krishi Unnayan Samity Ltd 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 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.

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