BIGLIFE ESTATES PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 9(2), KOLKATA, KOLKATA

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ITA 1570/KOL/2017Status: DisposedITAT Kolkata24 October 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT 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 principles of natural justice are followed.

What were the facts?

The assessee failed to appear before the CIT(A), resulting in an ex-parte order. The ITAT noted that the CIT(A) had not decided the case on merits.

What were the issues?

Whether the CIT(A) order passed ex-parte without considering the merits of the case is sustainable. Whether principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 143(3)

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

For Respondent: Smt. M.Ghosh, Sr.DR
Hearing: 05.09.2018Pronounced: 24.10.2018

ORDER

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This appeal filed by the assessee against the order dated 05.03.2018 passed by CIT(A)-16, Kolkata for AY 2014-15 u/s 143(3) of the Income Tax Act, 1961 (in short “Act”). None was appeared on behalf of the assessee at the time of hearing.

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.

1.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 24.10.2018 *Amit Kumar* Copy forwarded to:

1. 1. Appellant- Biglife Estates Pvt.Ltd., 187, Rabindra Sarani, 1st Floor, Kolkata-700007.

2. Respondent-ITO, Ward-9(2), Aayakar Bhawan, 5th Floor, P-7, Chowringhee Square, Kolkata-700069.

1. CIT-Kolkata 2. CIT(Appeals)-Kolkata 3. DR: ITAT-Kolkata Benches

Sr.P.S./H.O.O ITAT, KOLKATA

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