What did the Tribunal hold?

The Tribunal found that assistance of the assessee was required to substantiate its claims before the CIT(A). In the interest of justice, the matter was remanded to the CIT(A) for fresh consideration.

The assessee's appeal before the CIT(A) was dismissed ex parte. The CIT(A) confirmed additions made by the AO without hearing the assessee. The assessee's representative attended hearings and requested adjournments, but no one appeared on the final date.

What were the issues?

Whether the CIT(A) was justified in dismissing the assessee's appeal ex parte without affording a proper opportunity to be heard.

Softa Geotechnical Private Limited vs ACIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

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

ORDER Shri S.S. Viswanethra Ravi, JM:

This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals),15, Kolkata dt. 03-01- 2018 for the A.Y 2014-15, wherein he confirmed the additions made by AO ex parte.

After hearing both the parties, we find that the only issue is to be decided as to whether the CIT-A is justified in dismissing the appeal of assessee ex parte. We find that the CIT-A fixed the date of hearing on 23-10-2017 and intimated the same by issuing notice u/s. 250 of the Act dt. 31-08-2017. The assessee filed adjournment and as such the hearing of appeal was adjourned to 6-12-2017. On 6-12- 2017, the A/R of assessee attended and filed power of attorney and requested for adjournment and again the case adjourned to 14-12- 2017, on which the date, according to CIT-A, no one appeared representing assessee and confirmed the addition(s) made by AO in the absence of assessee ex parte. On perusal of grounds of appeal filed before the CIT-A, in our opinion, assistance of assessee is required to substantiate its claim before the CIT-A. Therefore, taking M/s. Softa Geotechnical Pvt.Ltd into consideration the submissions of the ld.AR, facts of the case and in the interest of justice, we deem it fit and proper to remand the matter to the file of CIT-A for his consideration. The assesse is at liberty to file requisite explanation/evidences, if any, to substantiate its claim. The assessee is directed to cooperate with the CIT-A for speedy disposal of the case. Grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of assesse is allowed for statistical purpose.

Order pronounced in the open court on 07-09-2018

Sd/- Sd/- J. Sudhakar Reddy S.S. Viswanethra Ravi Accountant Member Judicial Member Dated : 07-09-2018 PP(Sr.P.S.) Copy of the order forwarded to:

1. 1. Appellant/Assessee : M/s. Softa Geotechnical Private Limited, 57/4 Jessore Road, Barsat, Kolkata-124. 2 Respondent/Revenue : Assistant Commissioner of Income Tax, Circle 14(2), Aaykar Bhavan Poorva, 110 Shanti Pally, Kolkata-107.

3. The CIT(A), 15 Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata /True Copy, By order,

Senior Private Secretary Head of Office, ITAT Kolkata

M/s. Softa Geotechnical Pvt.Ltd

SOFTA GEOTECHNICAL PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE - 14(2), KOLKATA, KOLKATA

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