What did the Tribunal hold?

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

The assessee's appeal before the CIT(A) was decided ex-parte as neither the assessee nor their representative appeared. The assessee later demonstrated that their counsel was suffering from fever, preventing their appearance.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and if the assessee had sufficient cause for non-appearance.

M/S. Devatma Distributors Pvt… vs ITO | ITAT Kolkata 2018

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

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

Assessment Year: 2013-14 M/s. Devatma Distributors Pvt. Ltd….............................…..……………….…...……..…….............Appellant 2E, Cornfield Road Ground Floor Kolkata – 700 069 [PAN : AADCD 7140 G] Vs. Deputy Commissioner of Income Tax Circle-11(1), Kolkata......………………...…...........Respondent Appearances by: Shri Srikumar Banjerjee, FCA, 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 26th , 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)-4, Kolkata, (ld. CIT(A)) passed u/s. 250 of the Income Tax Act, 1961, (the ‘Act’), dt. 04/10/2017, for the Assessment Year 2013-14.

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 ld. Counsel for the assessee was suffering from fever. He filed an affidavit for the same. 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 through his

Assessment Year: 2013-14 M/s. Devatma Distributors Pvt. Ltd 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.

Kolkata, the 12th day of December, 2018.

M/S. DEVATMA DISTRIBUTORS PVT. LTD.,KOLKATA vs. ITO, WARD - 12(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments