MR. KALLOL BHATTACHARJEE,KOLKATA vs. DCIT, CIRCLE - 25, KOLKATA, KOLKATA

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ITA 26/KOL/2018Status: DisposedITAT Kolkata30 November 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT noted that the assessee was not represented before the CIT(A) and granted the adjournment request. The tribunal decided to remand the matter back to the CIT(A) for fresh consideration, allowing the assessee to file supporting evidence.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2012-13. The assessee's representative sought an adjournment before the ITAT due to the assessee's ill health.

What were the issues?

Whether the CIT(A) order passed ex-parte was justified, and whether the assessee should be given an opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

Hearing: 27.11.2018Pronounced: 30.11.2018

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER (ASSESSMENT YEAR-2012-13) Mr.Kallol Bhattacharjee, vs DCIT, 14, Salimpur Bye Lane, Circle-25, 2, Gariahat Dhakuria, Kolkata- Road (South), Kolkata- 700031. 700068. PAN-AEHPB1313G (Appellant) (Respondent) Appellant by Sh. G.Mathur, Adv. Respondent by Sh. C.J.Singh, Sr.DR Date of Hearing 27.11.2018 Date of Pronouncement 30.11.2018 ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

This appeal filed by the assessee against the order dated 07.12.2015 passed by CIT(A)-7, Kolkata for AY 2012-13.

2.

Heard both parties and perused the material available on record. Ground No.1 is relating to challenging the action of CIT(A) in passing the impugned order ex-parte of the assessee. 3. Before us, the Ld.AR filed adjournment letter dated 26.11.2018 seeking adjournment that they are unable to prepare the case as the assessee was suffering from High Blood Pressure. The said adjournment application is rejected in view of the fact that there was no representation on behalf of the assessee before the CIT(A) and taking into consideration the said facts and submissions of Ld.DR and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration. The assessee is liberty to (ASSESSMENT YEAR-2012-13) file evidences, if any, in support of his contention. Thus, grounds raised

by the assessee are allowed for statistical purposes.

4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.11.2018.

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