What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient cause from appearing before the CIT(A). Since the CIT(A) did not decide the case on merits, the matter was restored for fresh adjudication.

The assessee failed to appear before the CIT(A) for the assessment year 2012-13, resulting in an ex-parte order. The assessee claimed it did not receive the notice of hearing and provided an affidavit to support this.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without ensuring proper service of notice to the assessee. The primary issue was the violation of natural justice principles.

Easter Realbuild Private Limited 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 2nd , 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

Assessment Year: 2012-13 Easter Realbuild Privatet Limited 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 2nd day of November, 2018.

Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 02.11.2018 {SC SPS} Copy of the order forwarded to: 1. Easter Realbuild Privatet Limited 7A, Bentick Street 3rd Floor Room No. 304 Kolkata – 700 001

Income Tax Officer, Ward-6(4), Kolkata

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

EASTER REALBUILD PRIVATE LIMITED,KOLKATA vs. ITO, WARD-6(4), KOLKATA, KOLKATA

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