SENGUPTA & SENGUPTA PVT. LTD.,KOLKATA vs. ACIT, CIRCLE - 2(2), KOLKATA, KOLKATA

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ITA 1497/KOL/2018Status: DisposedITAT Kolkata24 October 2018AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not afforded a proper opportunity to present their case before the CIT(A). Therefore, the matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to repeated requests for adjournment. The assessee claimed they were not given an opportunity to prosecute their grounds of appeal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing the assessee with adequate opportunity to be heard.

AI-generated summary — verify with the full judgment below

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

Hearing: 03.10.2018Pronounced: 24.10.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal by the assessee against the order dated 20.06.2018 passed by CIT(A)-I, Kolkata for AY 2014-15.

2.

After hearing the both parties and perused the material on record, it is noted that Ld.CIT(A) dismissed the grounds of appeal ex-parte. Ld.CIT(A) fixed the hearing of appeal on 04.06.2018 and the assessee sought an adjournment vide letter dated 05.06.2018. Again, the assessee sought adjournment on 12.06.2018 and accordingly, the appeal was adjourned to 19.06.2018. For non-compliance of notice, Ld.CIT(A) dismissed the grounds of appeal for non-prosecution. Thus, it shows that no opportunity was available to the assessee to prosecute the grounds of appeal raised before the First Appellate Authority and taking into consideration the facts and circumstances of the case and the issues raised, we deem it proper to remand the matter to the file of Ld.CIT(A) for fresh adjudication. The assessee is directed to appear before Ld.CIT(A) on 16.11.2018 to take notice. The assessee shall cooperate with Ld.CIT(A) in first appellate proceedings for speedy disposal. Therefore, Grounds raised by the assessee are allowed for statistical purposes.

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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