M/S. SHALIMAR ISPAT UDYOG,KOLKATA vs. ITO, WARD - 36(2), KOLKATA, KOLKATA

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ITA 41/KOL/2018Status: DisposedITAT Kolkata14 September 2018AY 2013-141 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) order was ex parte and passed without hearing the assessee. The Tribunal set aside the order and remanded the matter back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order as the assessee did not present its case. The assessee's representative stated they would present their case if given an opportunity.

What were the issues?

Whether an ex parte order passed by the CIT(A) without hearing the assessee should be set aside and remanded for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Hearing: 12.07.2018Pronounced: 14.09.2018

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-10, Kolkata dated 30.10.2017 for AY 2013-14.

2.

At the outset itself, the Ld. AR brought to our notice that impugned order is an ex parte order of Ld. CIT(A) and given an opportunity the assessee will present its case before the Ld. CIT(A) so that he can adjudicate the issues raised in the appeal on merit. The Ld. DR has no objection if the appeal is remanded back to the Ld. CIT(A). He, however, asked the bench to direct assessee to be present during the appeal before Ld. CIT(A).

3.

We have heard both the parties. We note that the impugned order is an ex parte order and so the order has been passed without hearing the assessee/AR. In such a scenario, we, taking note of the undertaking given by the Ld. AR that he will be present before the Ld. CIT(A) during hearing of appeal, are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to him for de novo adjudication of appeal. The assessee is directed

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