ADONIS MARKETING PVT. LTD.,KOLKATA vs. ITO, WARD - 9(1), KOLKATA, KOLKATA

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ITA 2055/KOL/2017Status: DisposedITAT Kolkata24 August 2018AY 2009-101 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the assessment to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to provide the assessee with an adequate opportunity of being heard and to consider calling for a Remand Report.

What were the facts?

The assessee's appeal was against an order passed by the CIT(A) under Section 263. The CIT(A) had passed an ex-parte order without giving the assessee adequate opportunity to be heard. The assessee contended that the AO had not followed the directions of the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee. Whether the AO followed the directions of the CIT(A).

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Year: 2009-10] direction given by Ld.CIT(A)-3, Kolkata order passed u/s 263 of the Act on 23.03.2013.

5.

Ld. DR opposed the contention of the assessee. On a query from the Bench, he submitted that the issue may be set aside to the file of Ld.CIT(A), as he had passed an ex-parte order, has not given adequate opportunity to the assessee.

6.

After considering rival submissions and perusing the papers on record, we deem it fit to set aside this assessment to the file of Ld.CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard. Ld.CIT(A) while passing this ex-parte order, has not disposed of the case on merits. Ld. Counsel for the assessee pleads that the AO has not followed the specific direction of Ld.CIT(A)-3, Kolkata in the order passed u/s 263 of the Act on 20.03.2013, Ld.CIT(A), if he deem it fit, may call for a Remand Report on this issue, which would address the submissions of the assessee.

7.

In the result, the appeal of the assessee is allowed in part.

Order pronounced in the open court on 24.08.2018.

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