M/S ANAND AGENCY PVT. LTD.,KOLKATA vs. ITO, WARD-2(2), KOLKATA, KOLKATA

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ITA 1202/KOL/2017Status: DisposedITAT Kolkata13 July 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not have an opportunity to present their case before the CIT(A). Therefore, the matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee did not appear for multiple hearings despite notices being issued.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing the assessee an opportunity to be heard.

AI-generated summary — verify with the full judgment below

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

Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVI

Hearing: 11.07.2018Pronounced: 13.07.2018

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

This appeal filed by the assessee against the order dated 28.02.2017 passed by CIT(A)-9, Kolkata for AY 2012-13.

2.

The only issue is to be decided as to whether the CIT(A) justified in dismissing the grounds of appeal raised by the assessee order ex-parte.

3. None appeared on behalf of the assessee nor any application made seeking adjournment filed. As discussed above, the CIT(A) passed order ex-parte and on perusing of the record, we find the CIT(A) issued notice on 27.10.2016 fixing the date of hearing on 16.11.2016, wherein it is clear from the record, none appeared on behalf of the assessee before the CIT(A). Again a fresh notice issued fixing the date of hearing on 17.12.2016 and from then onwards for non-compliance of the assessee, the case was adjourned from time to time upto 08.02.2017. Thereafter, the CIT(A) dismissed the appeal on the ground for non-compliance.

4. In such circumstances, having no opportunity for the assessee before the CIT(A), we deem it proper to remand the matter to the file of the CIT(A) for fresh adjudication. The assessee is liberty to file evidences, if any, in support of grounds raised in the first appellate proceedings. Ground Nos.2 to 6 raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced in the open court on 13.07.2018.

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