WOODSTICK BARTER PVT. LTD.,HOWRAH vs. ITO, WARD - 13(4), KOLKATA, KOLKATA

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ITA 1336/KOL/2017Status: DisposedITAT Kolkata24 August 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had confirmed additions ex parte without proper service of notice. Therefore, in the interest of natural justice, the matter was remanded back to the CIT(A).

What were the facts?

The assessee's appeal against the CIT(A)'s ex parte order was heard. The CIT(A) had confirmed additions made by the AO after notices sent to the assessee were returned by postal authorities.

What were the issues?

Whether the CIT(A) correctly confirmed additions ex parte when notices were not properly served on the assessee. The need for natural justice in appellate proceedings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

ORDER Shri S.S. Viswanethra Ravi

This appeal by the Assessee is directed against the order dt. 17-10-2016 passed by the Commissioner of Income Tax (Appeals)-5, Kolkata for the A.Y 2012-13, wherein he confirmed the additions ex parte.

2.

After hearing the ld. DR and on perusal of the record, the CIT-A issued notice dt. 19-07-2016 to the assesse intimating the date of hearing on 24-08-2016. But, however, said notice returned by postal authority. Again CIT-A issued another notice dt. 21-09-2016 fixing the hearing on 05-10-2016, which was also returned by postal authority with a comment ‘not known’ and the CIT-A confirmed the additions made by AO ex parte. Before us none appeared on behalf of assessee. Therefore, taking into consideration the facts and circumstances of the case and in the interest of natural justice, we deem it fit and proper to remand the issues to the file of CIT-A for his consideration. The assesse is also directed to co-operate the CIT-A in appellate proceedings for speedy disposal and liberty to file evidences/explanations, if any, to substantiate its claim and contention. Thus, grounds raised by the assesse are allowed for statistical purpose.

3.

In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 24-08-2018

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