R.P. VYAPAAR PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 4(2), KOLKATA, KOLKATA

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ITA 2141/KOL/2017Status: DisposedITAT Kolkata22 November 2018AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given an opportunity to present its case before the lower authorities. Therefore, the matter was remanded to the CIT(A) for fresh adjudication, allowing the assessee to submit evidence.

What were the facts?

The assessee's appeal was against an ex-parte order by the CIT(A) for AY 2013-14. The CIT(A) had confirmed additions made by the AO under Section 144, noting the assessee failed to provide reasons or evidence.

What were the issues?

Whether the assessee was denied a proper opportunity to be heard by the lower authorities. The need for fresh adjudication to allow the assessee to present evidence.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Hearing: 06.11.2018Pronounced: 22.11.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal by the assessee against the order dated 18.07.2017 passed by CIT(A)-2, Kolkata for AY 2013-14 wherein the CIT(A) confirmed the addition ex-parte of the assessee. 2. Heard both parties and perused the material available on record. It is noted from the record at page No.3 of the impugned order that the CIT(A) observed that the AO passed an order u/s 144 of the Income Tax Act, 1961 (in short “Act”) and the assessee could not file any reason or evidence in support of grounds raised

before him. Therefore, it is clear that there was no opportunity for the assessee before both authorities below. Taking into consideration the facts and circumstances of the case and submissions of Ld.AR and in the interest of justice, we deem it proper (ASSESSMENT YEAR-2013-14) to remand the matter to the CIT(A) for his fresh adjudication. The assessee is liberty to file any evidence, if any, in support of its 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 22.11.2018.

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