What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex parte order and did not dispose of the case on merits. Therefore, the appeal was set aside to the CIT(A) for fresh adjudication on grounds of natural justice.

The assessee's appeal before the CIT(A) was decided ex parte without a decision on merits. The assessee provided sufficient cause for their absence during the CIT(A) proceedings.

What were the issues?

Whether the CIT(A) order passed ex parte without considering the merits of the case is valid. Whether the assessee was prevented by sufficient cause from appearing before the CIT(A).

Smt. Sudha Devi Prahaladka vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “SMC” BENCH : KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM]

Hearing: 05.06.2018Pronounced: 27.06.2018

This appeal by the Assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-10, Kolkata (hereinafter the ‘ld. CIT(A)’), dt. 24.10.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2009-10.

After hearing rival submissions and on a careful consideration of the facts and circumstances of the case, a perusal of papers on record and orders of the lower authorities below as well as case law cited, I hold as follows.

I find that the Ld. CIT(A) passed an ex parte order. He has not disposed off the case on merits. The assessee has convinced me that it is prevented by sufficient cause from appearing before the Ld. CIT(A).

Smt. Sudha Devi Pahaladka A.Yr.2009-10 4. In view of the above, this appeal is set aside to the file of the Ld. CIT(A) for fresh adjudication in accordance with law on the grounds of natural justice.

The assessee is directed to appear before the Ld. CIT(A) within one month from the receipt of the copy of this order, take notice and thereafter cooperate with the Ld. CIT(A) in disposing off this appeal.

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

Order pronounced in the Court on 27.06.2018

Sd/- [ J.Sudhakar Reddy] Accountant Member Dated : 27.06.2018 SB, Sr. PS Copy of the order forwarded to:

1. 1. Smt. Sudha Devi Prahaladka, East India House, 7th Floor, Suit No. 7A(ii), 20B, Abdul Hamid Street, Kolkata-700069.

2. ITO, Ward-36(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, 8th Floor, Kolkata- 700107. 3..C.I.T.(A)- , Kolkata 4. C.I.T.- Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

SMT. SUDHA DEVI PRAHALADKA,KOLKATA vs. ITO, WARD - 36(2), KOLKATA, KOLKATA

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