SHRI DEEPAK KUMAR JALAN,KOLKATA vs. DCIT, CIRCLE - 44, KOLKATA, KOLKATA

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ITA 469/KOL/2018Status: DisposedITAT Kolkata27 June 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient cause from appearing before the CIT(A). Therefore, the appeal is set aside to the CIT(A) for fresh adjudication on grounds of natural justice.

What were the facts?

The assessee failed to comply with notices and furnish required details to the CIT(A). The CIT(A) decided the issues based on the material on record.

What were the issues?

Whether the assessee was prevented by sufficient cause from appearing before the CIT(A) and if the appeal should be adjudicated afresh on grounds of natural justice.

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: 05.06.2018Pronounced: 27.06.2018

This appeal by the Assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-13 Kolkata (hereinafter the ‘ld. CIT(A)’), dt. 20.11.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2011-12.

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)at page 4 of his order recorded that the assessee has not complied with the notices and that the details required by the ld. Appellate authority were not furnished by the assessee. Hence the issues were decided by the Ld. CIT(A)

Deepak Kumar Jalan A.Yr.2011-12 based on material on record. The ld. Counsel for the assessee has convinced me that the assessee was prevented by sufficient cause from appearing before the Ld. CIT(A).

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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