M/S EASTERN STEEL CORPORATION,KOLKATA vs. ITO, WARD 44(1), KOLKATA, KOLKATA

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ITA 479/KOL/2018Status: DisposedITAT Kolkata27 June 2018AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex parte order without disposing of the case on merits. The assessee's contention of sufficient cause for non-appearance was accepted.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee contended that it was prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without considering the merits of the case, and if the assessee had sufficient cause for non-appearance.

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: 06.06.2018

ORDER 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. 18.12.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2009-10.

2.

After hearing rival submission 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 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.

M/s Eastern Steel Corporation A.Yr.2009-10 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 co-operate 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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