M/S. SURYA AGRO PRODUCTS PVT. LTD.,KOLKATA vs. ITO, WARD - 9(4), KOLKATA, KOLKATA

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ITA 563/KOL/2018Status: DisposedITAT Kolkata04 July 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex parte order without providing the assessee an opportunity to be heard. Therefore, the matter was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee contended that they were not given an opportunity to contest their grounds of appeal before the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without affording the assessee an opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi

आदेश /O R D E R PER S.S.Viswanethra Ravi, Judicial Member:- This appeal by the assessee against the order dated 15.03.2018 passed by Commissioner of Income Tax (Appeals)-18, Kolkata for assessment year 2012-13 wherein he dismissed the appeal ex parte.

2.

After hearing both the parties we find that CIT(A) passed order ex parte and there was no opportunity for assessee in contesting the grounds of appeal before him. Taking into consideration and submissions as made by Learned AR and in the interest of natural justice we deem it appropriate to remit the matter to the file of CIT(A) for his fresh adjudication and assessee is at liberty to file evidences items in support of its M/s Surya Agro Products Pvt. Ltd. Vs. ITO Wd-9(4), Kol. Page 2 grounds of appeal raised before First Appellate proceedings. Grounds of appeal raised before us are allowed for statistical purpose.

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