What did the Tribunal hold?

The Tribunal noted that the assessee was not given an opportunity to present its case before the CIT(A). Therefore, the matter was remanded to the CIT(A) for fresh adjudication.

The assessee's appeal was dismissed ex-parte by the CIT(A) without the assessee appearing. The assessee also did not appear before the CIT(A) in the first appellate proceedings.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing an opportunity to the assessee.

Angel Infrabuild Private Limited vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

For Respondent: Smt. M.Ghosh, Sr.DR

Hearing: 05.09.2018Pronounced: 07.09.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee against the order dated 28.02.2017 passed by CIT(A)-9, Kolkata for AY 2012-013 wherein he dismissed the grounds of appeal

filed by the assessee ex-parte.

2. When the matter was called, no one representing the assessee appeared nor any application filed on behalf of the assessee seeking adjournment. However, on perusal of the record, it is noted that no appearance was put up before Ld.CIT(A) in first appellate proceedings. Therefore, it shows that no opportunity was available to the assessee. Thus, we proceed to dispose of the appeal ex-parte and we deem it proper to remand the matter to the file of Ld.CIT(A) for fresh adjudication. The assessee is liberty to file all evidences in support of its contentions and claims. Therefore, grounds raised by the assessee are allowed for statistical purposes.

3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07.09.2018.

ANGEL INFRABUILD PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 1(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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