NEMINATH COMMERCIAL PVT. LTD.,KOLKATA vs. ITO, WARD - 8(2), KOLKATA, KOLKATA

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ITA 1402/KOL/2018Status: DisposedITAT Kolkata05 October 2018AY 2005-062 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order passed by the CIT(A) on the grounds of natural justice. The case was remanded back to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee's absence, which was attributed to sufficient cause. The CIT(A) did not consider the issues on merit.

What were the issues?

Whether the ex-parte order passed by the CIT(A) without considering the merits of the case due to the assessee's absence, despite sufficient cause, violates principles of natural justice.

AI-generated summary — verify with the full judgment below

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

Before: SH. J.SUDHAKAR REDDY

Hearing: 03.10.2018Pronounced: 05.10.2018

ORDER

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This appeal filed by the assessee against the order dated 03.01.2018 passed by CIT(A)-15, Kolkata for AY 2005-06.

2.

After hearing rival contentions, I find that the assessee was prevented by sufficient cause from appearing before Ld.CIT(A). Ld.CIT(A) passed an ex-parte order without considering the issues on merit.

3.

Hence, on the ground of natural justice, I set aside this appeal to the file of Ld.CIT(A) for fresh adjudication accordingly. 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) for completion of the assessment, as per convenience of Ld. First Appellate Authority.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 05.10.2018.

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