What did the Tribunal hold?

The Tribunal found that the assessee's absence before the CIT(A) was due to circumstances beyond his control, specifically his daughter's illness. Therefore, to ensure natural justice, the matter was remanded back to the CIT(A) for fresh consideration.

The assessee's appeal was filed against an ex-parte order passed by the CIT(A). The assessee sought an adjournment before the CIT(A) due to his counsel's intention to file a paper book, but the adjournment was rejected.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without considering the assessee's request for adjournment due to unavoidable circumstances.

Shri Bhola Paik, Prop. M/S… vs DCIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

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

ORDER Shri S.S. Viswanethra Ravi

This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 7, Kolkata dt. 21-03- 2017 for the A.Y 2012-13.

At the outset, it is noticed that Shri V. N purohit, ld.AR of the assesse filed an application dt. 18-06-2018 seeking adjournment on the ground that he intends to file paper book in support of his contention/grounds of appeal raised in . But, however, on perusal of record, it is noticed that the CIT-A passed order ex parte against. Therefore, we reject the said adjournment application and proceed to dispose of the appeal after hearing both the parties and perusing the material on record.

After haring both the parties, an affidavit dt. 21-06-2018 filed by the assesse, stating that he engaged Mr. Debabarata Panda, ACA to look after the tax matter of his proprietary concern and due to illness of his minor daughter, he could not appear before the CIT-A, Shri Bhola Paik which is beyond the control of assesse, in our opinion, prevented the assesse to prosecute his case before the CIT-A. 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 matter to the file of CIT-A for his fresh consideration. The assesse is at liberty to file necessary evidences/explanations, if any, to substantiate his claim/contention.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 24-08-2018

SHRI BHOLA PAIK, PROP. M/S. BENGAL ABASAN BUILDERS,KOLKATA vs. DCIT, CIRCLE - 25, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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