What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the case on merits. Therefore, to uphold principles of natural justice, the appeal was restored to the file of the CIT(A) for fresh adjudication.

The assessee failed to appear before the CIT(A) due to non-receipt of the notice of hearing. Consequently, an ex-parte order was passed by the CIT(A). The assessee provided an affidavit explaining the sufficient cause for non-appearance.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified when the assessee was prevented by sufficient cause from appearing before it.

Bhuvanesh Realbuild Private… vs ITO | ITAT Kolkata 2018

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

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

Appearances by: Shri Subash Agarwal, Advocate, appeared on behalf of the assessee. Shri C.J. Singh, Addl. CIT, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : October 9th, 2018 Date of pronouncing the order : November 9th , 2018 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-23, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 03/02/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13.

2. 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 us that it was prevented by sufficient cause from appearing before the ld. CIT(A), as it had not received the notice of hearing. Affidavit to that extent has been filed. 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 Authorised

2 Assessment Year: 2012-13 Bhuvanesh Realbuild Private Limited Representative, take notice and thereafter continue to co-operate till the disposal of the appeal. 3. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 9th day of November, 2018.

Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 09.11.2018 {SC SPS} Copy of the order forwarded to: 1. Bhuvanesh Realbuild Private Limited 7A, Bentick Street 3rd Floor Room No. 304 Kolkata – 700 001

Income Tax Officer, Ward-5(3), Kolkata

CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

BHUVANESH REALBUILD PRIVATE LIMITED,KOLKATA vs. ITO, WARD-5(3), KOLKATA, KOLKATA

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