What did the Tribunal hold?

The Tribunal found that there was no appearance or assistance from the assessee, despite ample opportunities given by the AO and CIT-A. In the interest of justice, the matter was remanded to the AO for a fresh assessment after providing the assessee with adequate opportunity.

The assessee's appeal was against an ex parte order passed by the CIT(A) for AY 2012-13. The assessee contended that the CIT(A) did not provide adequate opportunity for them to present their case.

What were the issues?

Whether the CIT-A was justified in passing an ex parte order without affording adequate opportunity to the assessee.

M/S Hanuman Steel Wires Pvt. Ltd. vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, : ‘D’ BENCH, KOLKATA

Before: Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri L.K. Kanoongo, FCA, ld.AR, Shri A.Bhattacharjee, Addl. CIT, ld.DR

The above appeal by the Assessee is against the order dt. 20- 09-2016 of the CIT-A, 1, Kolkata for the A.Y 2012-13, wherein he confirmed the order of the AO passed u/s. 143(3) of the Act ex parte.

The only issue is to be decided as to whether the CIT-A justified in passing ex parte order in the facts and circumstances of the case.

The ld. AR submits that the CIT-A did not provide adequate opportunity to assessee to prosecute its case regarding grounds of appeal raised before him by the assessee. He submits that the case of the assessee initially fixed on 23-08-2016 and was adjourned to 05-09-2016 and referred to para 3 of the order of CIT-A and argued that the CIT-A without affording sufficient time passed order ex parte on 20.9.2016, which is not justified and prayed to remand the issue to the file of CIT-A for fresh hearing.

On the other hand, the ld. DR submits that there was non appearance on behalf of assessee before the AO and CIT-A as well.

2 M/s. Hanuman Steel Wires Pvt. Ltd The AO & CIT-A provided many opportunities to assessee, but, the assessee could not avail the same. He relied on the orders of the AO & CIT-A.

Heard rival submissions and perused the record. The facts remain admitted that there was no appearance or assistance on behalf of assessee. It is also noted from page-2 of the assessment order that the AO has given ample opportunities to assessee to prosecute its case, but, the assessee could not avail the same. In such circumstances and in the interest of justice, we deem it fit and proper to remand the issue to the file of the AO for his consideration and to pass a afresh order as per law, after giving the assessee adequate opportunity of hearing to assessee to file necessary evidences and explanation in support of its claim/contention. The assessee is also directed to co-operate with the AO for speedy disposal by filing the necessary evidences in support of the claim and contention. The grounds raised by the assessee are allowed for statistical purpose.

In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 19 -06-2018

M/S HANUMAN STEEL WIRES PVT. LTD.,KOLKATA vs. ITO, WARD-3(3), KOLKATA, KOLKATA

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