B. P. PODDAR HOSPITAL & MEDICAL RESEARCH LTD.,KOLKATA vs. DCIT, CIR-5(2), KOLKATA, KOLKATA

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ITA 1173/KOL/2017Status: DisposedITAT Kolkata24 October 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had not decided the case on merits. Therefore, the appeal was restored to the CIT(A) for fresh adjudication after providing the assessee an opportunity to be heard.

What were the facts?

The assessee failed to appear before the CIT(A), resulting in an ex-parte order. The assessee presented a case of sufficient cause for their absence before the ITAT.

What were the issues?

Whether the CIT(A) order passed ex-parte due to assessee's absence should be set aside and the matter remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

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

Per J. Sudhakar Reddy, AM :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 23, Kolkata, dt. 13/02/2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), for the Assessment Year 2012-13.

1.

2. Heard rival contentions. After perusing the order passed by the ld. CIT(A), we find that neither the assessee nor any 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). 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,

Assessment Year: 2012-13 B.P. Poddar Hospital & Medical Research Ltd either by himself or through his Authorised 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 24th day of October, 2018.

Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 24.10.2018 {SC SPS} Copy of the order forwarded to: 1. B.P. Poddar Hospital & Medical Research Ltd 18, Rabindra Sarani Poddar Court 9th Floor Kolkata – 700 001

2.

Deputy Commissioner of Income Tax, Circle-5(2), Kolkata

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

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