What did the Tribunal hold?

The Tribunal noted that the CIT(A)'s order was ex parte and non-speaking, and that it did not consider the assessment records. In the interest of justice, the matter was restored to the CIT(A) for de novo adjudication.

The assessee's appeal was against an ex parte order passed by the CIT(A). The assessee's counsel stated that they were unable to present their case before the CIT(A) and requested another opportunity.

What were the issues?

Whether an ex parte and non-speaking order by the CIT(A) warrants a remand for fresh adjudication.

M/S Kamaldeep Isapt (P) Ltd… vs DCIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Before: SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM

For Appellant: Shri S.S. Gupta, FCA

Hearing: 12/07/2018Pronounced: 03/10/2018

Appellant by :Shri S.S. Gupta, FCA Respondent by :Shri A. Bhattacharjee, Addl. CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 12/07/2018 घोषणाक"तार"ख/Date of Pronouncement : 03/10/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned appeal filed by the Assessee, pertaining to Assessment Year 2012-13, is directed against an order passed by the Ld. Commissioner of Income Tax (Appeals)-1, Kolkata in Appeal No.457/CIT(A)-1/C-3(1)/2015-16, dated 18.01.2017, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 23.03.2015.

At the outset itself, the ld. Counsel for the assessee stated that the impugned order passed by the ld. CIT(A) is an ex parte order, therefore, the assessee could not plead his case before the ld. CIT(A).The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee.

M/s KamaldeepIspat (P) Ltd. Assessment Year: 2012-13 The ld. DR for the Revenue did not have any objection if the matter is remitted back to the file of ld. CIT(A).

We have given a careful consideration to the rival submissions and perused the materials available on record. We note that in the assessee’s case under consideration, the assessment was carried out u/s 143(3) of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. The ld CIT(A), while adjudicating the issue, did not consider the material available on assessment records and assessment order.

Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld.CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.

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

Order is pronounced in the open court on 03.10.2018. (S. S. GODARA) (A.L. SAINI) "या"यकसद"य / JUDICIAL MEMBER लेखासद"य / ACCOUNTANT MEMBER कोलकाता /Kolkata; "दनांक/ Date: 03/10/2018 (RS, Sr. PS) M/s KamaldeepIspat (P) Ltd. Assessment Year: 2012-13

M/S KAMALDEEP ISAPT (P) LTD.,HOWRAH vs. DCIT, CIRCLE-3(1), KOLKATA, KOLKATA

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