M/S. ALMANDINE BARTER PVT. LTD. (FORMERLY KNOWN AS APRICOT SECURITIES PVT. LTD.),KOLKATA vs. ITO, WARD 4(3), KOLKATA, KOLKATA

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ITA 1057/KOL/2017Status: DisposedITAT Kolkata24 October 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) for fresh adjudication. The assessee was directed to appear before the CIT(A) to ensure natural justice and provide an opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as neither the assessee nor their representative appeared. The CIT(A) did not adjudicate the case on merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing the assessee an adequate opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 144(1)

AI-generated summary — verify with the full judgment below

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

Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVI

Hearing: 05.09.2018Pronounced: 24.10.2018

ORDER

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This appeal filed by the assessee against the order dated 20.02.2017 passed by CIT(A)-23, Kolkata for AY 2012-13 u/s 144(1) of the Income Tax Act, 1961 (in short “Act”).

2.

After perusing the order of Ld.CIT(A), we find that neither the assessee nor any authorised representative has appeared before Ld. CIT(A) and hence an ex- parte order was passed. As the Ld. CIT(A) has not disposed of 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 ground of natural justice. The assessee is directed to appear before the Ld.CIT(A) within one month of the receipt of this order either by himself or through the AR to take notice and cooperate with the Ld.CIT(A) in disposing of this appeal.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.10.2018.

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