What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) on the grounds of natural justice. The case was remanded back to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) resulted in an ex-parte order. The assessee provided an affidavit explaining their inability to appear, which the Tribunal found to be a 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.

M/S. Arghama Cold Storage Pvt… vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

Assessment Year: 2012-13 M/s. Arghama Cold Storage Pvt. Ltd…..………………..…………………………………..……….……..Appellant 158, Lenin Sarani 1st Floor Kolkata – 700 013 [PAN : AAECA 9672 K] Income Tax Officer, Ward-2(2), Kolkata…………………………………………...…….……….......Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee. Shri Satyajit Mandal, Addl. CIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : June 28th, 2018 Date of pronouncing the order : July 25th, 2018 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-10, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 18/01/2018, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13.

After hearing rival contentions, I find that the ld. CIT(A) has passed an ex-parte order. The assessee filed an affidavit giving reasons as to why he could not appear before the ld. CIT(A) on going through the reasons given by the assessee, I am convinced that he was prevented by sufficient cause from appearing before the revenue authorities.

In view of the above discussion, I set aside the assessment to the file of the ld. CIT(A) for fresh adjudication in accordance with law, on the ground of natural justice. The assessee shall appear before the ld. CIT(A), within one month of receipt of this order, take notice and thereafter co-operate in disposal of this appeal.

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

M/S. ARGHAMA COLD STORAGE PVT. LTD.,KOLKATA vs. ITO, WARD - 2(2), KOLKATA, KOLKATA

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