M/S. TIRUMALA STOCK BROKING PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 1(2), KOLKATA, KOLKATA

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ITA 2570/KOL/2017Status: DisposedITAT Kolkata27 June 2018AY 2012-133 pages
AI SummaryRemanded

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. The assessee's reason for absence was accepted.

What were the facts?

The assessee's appeal was decided ex parte by the CIT(A) without considering the merits. The assessee claimed to be prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the merits of the appeal and the assessee's reasons for absence.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH : KOLKATA

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

Hearing: 05.06.2018

This appeal by the Assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-1, Kolkata (hereinafter the ‘ld. CIT(A)’), dt. 20.10.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2012-13.

2.

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.

3.

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).

M/s Tirumala Stock Broking Pvt. Ltd. A.Yr.2012-13 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.

5.

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

6.

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

Order pronounced in the Court on 27.06.2018

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