M/S. AUTO CARRIAGE FINANCE (P) LTD.,KOLKATA vs. ITO, WARD - 1(4), KOLKATA, KOLKATA

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ITA 77/KOL/2018Status: DisposedITAT Kolkata06 July 2018AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the non-compliance was due to a sufficient cause, as the notices were sent to the incorrect address. Therefore, the ex-parte order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with hearing notices. The assessee contended that notices were sent to an old address, leading to their non-receipt.

What were the issues?

Whether the ex-parte dismissal of the appeal by the CIT(A) was justified when the assessee did not receive the hearing notices due to an incorrect address.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: Shri P.M. Jagtap, AM]

order : July 06, 2018 ORDER This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) – 1, Kolkata dated 20.10.2017 passed ex-parte whereby he dismissed the appeal of the assessee.

2.

The assessee in the present case is a company which is engaged in the business of trading in vehicles and components. The return of income of the year under consideration was filed by it on 27.09.2011 declaring a total income of Rs. 4,95,360/-. In the assessment completed under section 143(3) vide an order dated 14.03.2014, the total income of the assessee was determined by the A.O. at Rs. 10,20,620/- after making disallowance of Rs. 4,90,664/- and Rs. 34,601/- on account of interest expenses and donation and subscription respectively.

Assessment Year: 2011-12 M/s. Auto Carriage Finance (P) Ltd.

3.

Against the order passed by the A.O. under section 143(3), an appeal was preferred by the assessee before the Ld. CIT(A) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the Ld. CIT(A) dismissed the appeal of the assessee vide his appellate order dated 20.10.2017 passed ex-parte. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal.

4.

I have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the learned counsel for the assessee, the notices of hearing fixed before the Ld. CIT(A) were sent to the old address of the assessee company and not to the new address as given in form no 35. He has contended that the assessee company, therefore, did not receive any notice of hearing sent by the Ld. CIT(A) which resulted in its non-compliance before the Ld. CIT(A). In my opinion, there was thus a sufficient cause for the non-compliance on the part of the assessee to the notices by the Ld. CIT(A) fixing the appeal of the assessee for hearing from time to time, I, therefore, set aside the impugned order of the Ld. CIT(A) passed ex- parte and remit the matter back to him for deciding the appeal of the assessee afresh on merit after giving the assessee proper and sufficient opportunity of being heard.

Assessment Year: 2011-12 M/s. Auto Carriage Finance (P) Ltd.

5.

In the result, the appeal of the assessee is treated as allowed for statistical purpose. Order Pronounced in the Open Court on 6th July, 2018.

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