What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient cause from appearing before the revenue authorities. Therefore, the assessment order was set aside on the grounds of natural justice.

The assessee's appeal against the CIT(A)'s order was heard ex-parte. The assessee provided an affidavit explaining their inability to appear before the CIT(A).

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.

Sushil Kumar Bengani vs ITO | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy

Assessment Year: 2009-10 Sushil Kumar Bengani………………………..………………..…………………………………..……….……..Appellant Rampuria Chambers 10 Clive Row 4th Floor Kolkata – 700 001 [PAN : AAZPB 9167 E] Income Tax Officer, Ward-36(2), Kolkata………………………………………...…….……….......Respondent Appearances by: Shri H.V. Bharadwaj, FCA, appeared on behalf of the assessee. Shri Satyajit Mandal, Addl. CIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : July 17th, 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. 10/01/2018, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2009-10.

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 and hearing the arguments of both the sides, 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.

Assessment Year: 2009-10 Sushil Kumar Bengani

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

SUSHIL KUMAR BENGANI,KOLKATA vs. ITO, WARD - 36(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments