M/S. SHREE MAHAVIR STRAW BOARD MILLS PRIVATE LTD.,KOLKATA vs. ITO, WARD - 9(4), KOLKATA, KOLKATA

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ITA 1746/KOL/2017Status: DisposedITAT Kolkata19 September 2018AY 2004-053 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appeal was decided ex parte and, in the interest of justice, remanded the case back to the CIT(A) for fresh adjudication. This was done to ensure fair play and provide the assessee an opportunity to be heard.

What were the facts?

The assessee's return for AY 2004-05 was processed, and later reassessed under Section 147. The CIT(A) dismissed the assessee's appeal ex parte for non-appearance. The assessee contended they did not receive notice of the hearing.

What were the issues?

Whether the CIT(A) erred in disposing of the appeal ex parte without providing sufficient opportunity to the assessee. The core issue is the denial of a proper hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM]

Hearing: 11.09.2018

ORDER Per M.Balaganesh, AM

1.

This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-3, Kolkata [in short the ld CIT(A)] in Appeal No. 987/CIT(A)/ITO, Wd-9(4)/Kol/14-15 dated 31.05.2017 against the order passed by the ACIT, Circle-9, Kolkata [ in short the ld AO] under section 143(3) / 147 of the Income Tax Act, 1961 (in short “the Act”) dated 26.12.2008 for the Assessment Year 2004-05.

2.

The grounds raised by the assessee in this regard is with regard to sufficient opportunity not being given by the ld. CIT(A) before disposing off the appeal.

3.

Brief facts of this issue is that the assessee is a private limited company engaged in manufacturing of Straw board and running rice mill. The return of income for the M/s Shree Mahavir Straw Board Mill Pvt. Ltd. A.Yr. 2004-05 assessment year 2004-05 was filed by the assessee company on 25.10.2004 declaring loss of Rs. 49,66,373/-. This return was processed u/s 143(1) of the Act. Later the assessment was sought to be reopened by issuing notice u/s 148 of the Act. The reassessment was completed u/s 143/ 147 of the Act on 26.12.2008 determining loss at Rs. 40,81,815/- after making addition of Rs. 8,84,558/- towards Bagasse Fuel. The assessee preferred an appeal before the ld. CIT(A) and the first hearing was fixed on 16.05.2017. The ld. CIT(A) observed that none represented on behalf of the assessee on the scheduled date and accordingly proceeded to dismiss the appeal of the assessee ex parte. Aggrieved the assessee is in appeal before us.

4.

None appeared on behalf of the assessee even before us. We have heard the ld. DR. We find that the preliminary ground raised by the assessee is that no notice of hearing fixed on 16.05.2017 was ever received by the assessee. In the facts and circumstances of the case, since the appeal was decided ex parte by the ld. CIT(A), we deem it fit and appropriate, in the interest of justice and fair play, to remand this appeal to the file of ld. CIT(A) for de novo adjudication uninfluenced by earlier decision taken by him in this regard. Accordingly, grounds raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced in the Court on 19.09.2018

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