MANOJ KUMAR AGARWAL,KOLKATA vs. ITO, WARD - 40(4), KOLKATA, KOLKATA

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ITA 1224/KOL/2018Status: DisposedITAT Kolkata24 October 2018AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order and the appeal was not disposed of on merits. The Tribunal set aside the order to the CIT(A) for fresh adjudication on the grounds of natural justice, directing the assessee to appear within one month.

What were the facts?

The assessee filed an appeal before the CIT(A) for AY 2014-15. The CIT(A) passed an ex-parte order without disposing of the appeal on merits. The assessee claimed to have been prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B-SMC”, KOLKATA

Before: SH. J.SUDHAKAR REDDY

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.

2.

After hearing rival contentions, I find that Ld. CIT(A) passed an ex-parte order. The appeal has not been disposed of on merits. I find that the assessee was prevented by sufficient cause from appearing before Ld.CIT(A).

3.

Hence, on the ground of natural justice, I set aside this appeal to the file of Ld.CIT(A) for fresh adjudication in accordance with law. The assessee is directed to appear before Ld.CIT(A) within one month of the receipt of this order and, thereafter, take notice and cooperate with the Ld.CIT(A) in disposing of this appeal.

4.

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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