M/S VIKAS TOWERS (P)LTD.,KOLKATA vs. ITO, WARD 5(4)/ KOLKATA, KOLKATA

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ITA 2376/KOL/2016Status: DisposedITAT Kolkata03 October 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the appeal on merits. Therefore, in the interest of natural justice, the matter was remanded to the CIT(A) for fresh adjudication, with directions for the assessee to cooperate.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte as the assessee failed to appear on two occasions. The assessee's initial appeal challenged additions made by the AO under Sections 68 and 14 of the Act.

What were the issues?

Whether the ex parte dismissal of the appeal by the CIT(A) without adjudicating on merits was justified, and if the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 68,Section 14

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri M. Balaganesh & Shri S.S. Viswanethra Ravi

ORDER Shri S.S. Viswanethra Ravi, JM:

This appeal by the Assessee is directed against the order dt. 01-09-2016 of the Commissioner of Income Tax (Appeals), 2, Kolkata for the A.Y 2012-13, wherein he dismissed the appeal of the assessee ex parte.

2.

After hearing both the parties and on perusal of record, it is noted that the AO made additions u/s. 68 & 14 of the Act. This action of AO was challenged by assessee before the CIT-A. Before him there was no representation on behalf of the assesse on two occasions i.e 30-08-2016 & 21-07-2016. But, however, filed application seeking adjournment on 6-5-2016 and it was adjourned to 21-07-2016. Before us the ld. AR submits that now the assessee is ready to prosecute its case and as such urged to remand the matter to the file of AO. We find that the CIT-A did not adjudicate the grounds of appeal

on merits and passed ex parte. Therefore, taking into consideration the facts and circumstances of the case, submissions of the ld.AR and in the interest of natural justice, we deem it fit & proper to remand the matter to the file of CIT-A for his fresh M/s. Vikas Towers Pvt. Ltd. adjudication. The assesse is directed to co-operate with the CIT-A in the first appellate stage for speedy disposal of the case without seeking any adjournment. The assessee shall be at liberty to file requisite evidences/explanations in support of its contention/claim. Grounds raised by the assessee in the appeal are allowed for statistical purposes.

3. In the result, the appeal filed by the Assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 03-10-2018

Sd/- Sd/- M. Balaganesh S.S. Viswanethra Ravi Accountant Member Judicial Member

Dated : 03-10-2018

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