M/S. NETWORK POWER PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 1(2), KOLKATA, KOLKATA

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ITA 505/KOL/2018Status: DisposedITAT Kolkata27 June 2018AY 2005-062 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 explanation for non-appearance was accepted, and the matter was set aside for fresh adjudication on grounds of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee claimed to be prevented by sufficient cause from appearing before the CIT(A). The AO had added sundry debtors to the assessee's income.

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.

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)-14, Kolkata (hereinafter the ‘ld. CIT(A)’), dt. 23.02.2018 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2005-06.

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. The ld. AO in this case, has added sundry debtors. The Ld. CIT(A) 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).

M/s Network Power Private Limited. A.Yr.2005-06 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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