What did the Tribunal hold?

The Tribunal found that the CIT-A passed an ex parte order without considering the assessee's written submissions. Therefore, in the interest of justice, the matter was remanded back to the CIT(A) for a fresh adjudication after providing the assessee with an adequate opportunity of hearing.

The assessee's appeal against the CIT(A)'s ex parte order was heard by the ITAT. The CIT(A) had issued multiple notices for hearings, some of which were adjourned at the assessee's request, while others resulted in the assessee's non-appearance.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the assessee's submissions and providing adequate opportunity for hearing.

M/S. Ori Plast Ltd. vs JCIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri P.M Jagtap & Shri S.S. Viswanethra Ravi

This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 2, Kolkata dt. 04-05-2017 for the A.Y 2009-10, where he confirmed the additions made by the AO ex parte.

After hearing both the parties, we find that the CIT-A issued notices on the following dates:-

Dt. of Notice Dt. of Hearing Remarks

30.03.2016 27.04.2016 The A/R asked for adjournment and case was adjourned for 19.05.16 19.05.2016 As per record non-appeared nor any adjournment was filed/available on record. 09.05.2016 15.07.2016 As per record non-appeared nor any adjournment was filed/available on record. 20.07.2016 03.08.2016 As per record non-appeared nor any adjournment was filed/available on record. 06.03.2017 10.04.2017 The A/R asked for adjournment and case was adjourned for 02.05.2017 02.05.2017 As per record non-appeared nor any adjournment was filed/available on record.

On perusal of above, we find that the CIT-A issued notices for hearing on 27-04-2016, 19-05-2016, 15.07.2016, 03.08.2016, 10.04.2017 & 02.05.2017. However, the assesse sought adjournments time to time. Finally on 04-05-2017 he passed order ex parte without considering the written submissions filed by assesse before him. In such circumstances, taking into consideration the facts of the case, submissions of the ld.AR and in the interest of justice, we deem it fit and proper to remand the matter to the file of the CIT-A for his adjudication and to pass a fresh order as per law, after giving the assesse adequate opportunity of hearing. The assesse is at liberty to file necessary evidences/explanation, if any. Grounds raised by the assesse are allowed for statistical purpose.

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

Order pronounced in the open court on 29-08-2018

M/S. ORI PLAST LTD.,KOLKATA vs. JCIT, RANGE-6, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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