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 was prevented by sufficient cause from appearing before the CIT(A).

The assessee's appeal before the CIT(A) was decided ex parte without considering the merits. The assessee claimed to have been 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 case and whether the assessee had sufficient cause for non-appearance.

Krishna Kumar Mohta vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “SMC” BENCH : KOLKATA

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

Hearing: 07.06.2018Pronounced: 27.06.2018

This appeal by the Assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-19, Kolkata (hereinafter the ‘ld. CIT(A)’), dt. 10.01.2018 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2012-13.

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.

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 he was prevented by sufficient cause from appearing before the Ld. CIT(A).

Krishna Kumar Mohta 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.

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 co-operate 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. Krishna Kumar Mohta, 43, Moulana Abdul Kalam Azad Road, Flat No. 6, 6th Floor, Pritam Apartment, Kolkata-711 101 2. ITO, Ward-61(2), Kolkata, 169, A.J.C. Bose Road, 1st Floor, Central Revenue Building, Kolkata-700014. 3..C.I.T.(A)- , Kolkata 4. C.I.T.- Kolkata.

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

KRISHNA KUMAR MOHTA,KOLKATA vs. ITO, WARD - 61(2), KOLKATA, KOLKATA

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