What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for non-appearance and the Ld. CIT(A) had not decided the appeal on merits. Therefore, the matter was set aside to the Ld. CIT(A) for fresh adjudication.

The assessee's appeal before the Ld. CIT(A) was not adjudicated on merits. The assessee claimed to be prevented by sufficient cause from appearing before the Ld. CIT(A).

What were the issues?

Whether the Ld. CIT(A) erred in not adjudicating the appeal on merits and whether the assessee had sufficient cause for non-appearance.

Sukhada Real Estate Private… vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM & Hon’ble Shri A.T.Varkey, JM ]

Hearing: 08.11.2018Pronounced: 16.11.2018

ORDER Per J.Sudhakar Reddy, AM

This is an appeal filed by the assessee for assessment year 2012-13 directed against the order of the Learned Commissioner of Income Tax(Appeals)-2, Kolkata [ in short the ld. CIT(A) ] passed u/s 143(3) read with 144 of the Income Tax Act, 1961 [in short the Act].

After hearing rival submissions and on a careful consideration of the facts and circumstances of the case, a perusal of papers on record and orders of the lower authorities below, as well as case law cited, we hold as follows.

3. We are convinced that the assessee was prevented by sufficient cause from appearing and representing its case before the Ld. CIT(A) . We also find that the Ld. CIT(A) has not adjudicated the appeal on merits. Under these circumstances, we set aside the issue

Sukhada Real Estate Pvt. Ltd. A.Yr.2012-13 to the file of the Ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 16.11.2018

SUKHADA REAL ESTATE PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 5(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?

Latest GST High Court judgments