MITRA AGRO ENTERPRISE LTD.,KOLKATA vs. ITO, WARD - 7(1), KOLKATA, KOLKATA

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ITA 270/KOL/2018Status: DisposedITAT Kolkata05 October 2018AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the lower authorities to the file of the Assessing Officer for fresh adjudication. This was done on the grounds of natural justice, acknowledging the assessee's inability to appear due to sufficient cause.

What were the facts?

The assessee's appeal was directed against an ex-parte order passed by the Assessing Officer under Section 144 and subsequently by the CIT(A). The assessee claimed to have been prevented by sufficient cause from appearing before the lower authorities.

What were the issues?

Whether the ex-parte orders passed by the Assessing Officer and CIT(A) were valid, considering the assessee's inability to appear due to sufficient cause.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy

order : October 5th, 2018 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)- 3, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 01/12/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2010-11.

2.

After hearing rival contentions, I am of the considered opinion that this case has to be set aside to the file of the Assessing Officer on the grounds of natural justice. The Assessing Officer passed an ex-parte order u/s 144 of the Act and the ld. CIT(A) has also passed an ex-parte order. The assessee has demonstrated that it was prevented by sufficient cause from appearing before the Authorities below. Accordingly, this appeal is set aside to the file of the ld. Assessing Officer, for fresh adjudication, in accordance with law. The assessee shall present himself or his authorized representative, before the lower authorities and continue to co-operate till the disposal of the appeal.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

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