M/S. HIMADRI CHEMICALS & INDUSTRIES LTD., [NOW KNOWN AS HIMADRI SPECIALITY CHEMICAL LTD.,],KOLKATA vs. DCIT (TDS), CIRCLE - 57, KOLKATA, KOLKATA

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ITA 1660/KOL/2017Status: DisposedITAT Kolkata30 August 2018AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the case on merits and that the assessee had sufficient cause for non-appearance. Therefore, the matter was set aside to the CIT(A) for fresh adjudication on grounds of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) for AY 2007-08 resulted in an ex-parte order. The assessee claimed to have been prevented from appearing before the CIT(A) for sufficient cause.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and if the assessee had sufficient cause for non-appearance before the lower appellate authority.

AI-generated summary — verify with the full judgment below

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

Before: SH. J.SUDHAKAR REDDY & SH. A.T.VARKEY

Hearing: 31.07.2018Pronounced: 30.08.2018

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER [Assessment Year: 2007-08] vs DCIT (TDS), M/s. Himadri Chemicals & Industries Ltd. [Now known as Circle-57, Kolkata. Himadri Speciality Chemical Ltd.], Fortuna Tower, 8th Floor, 23A, N.S.Road, Kolkata-700001. PAN-CALH00871D (Appellant) (Respondent) Appellant by Sh. Ravi Tulsiyan, FCA Respondent by Sh. A. Bhattacharjee, Addl. CIT Date of Hearing 31.07.2018 Date of Pronouncement 30.08.2018 ORDER

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

This appeal filed by the assessee against the order dated 29.05.2017 passed by CIT(A)-24, Kolkata for AY 2007-08.

2.

Ld. CIT(A) in this case has passed an ex-parte order. 3. The assessee has demonstrated before us that it was prevented for sufficient cause from appearing before Ld.CIT(A). Ld. CIT(A) has not disposed of the case on merits. In these circumstances, we deem it appropriate to set aside the matter to the file of Ld.CIT(A) for fresh adjudication in accordance with law on the ground of natural justice. 4. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 30.08.2018. (A.T.VARKEY) ACCOUNTANT MEMBER Date:-30.08.2018 *Amit Kumar* [Assessment Year: 2007-08]

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