What did the Tribunal hold?

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

The assessee's appeal before the CIT(A) resulted in an ex-parte order. The assessee provided an affidavit explaining their inability to appear before the revenue authorities, citing sufficient cause.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee had sufficient cause for non-appearance.

Ranisati Pharmaceuticals vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Ranisati Pharmaceuticals………………………………………..……..………………………………Appellant 85, Bentick Street 1st Floor Kolkata – 700 001 [PAN : AADFR 3157 N] I.T.O. Ward-22(2), Kolkata..……..…………….……………………………………….………..Respondent Appearances by: Shri Raj Kumar Agarwal, CA, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT, Sr. DR, appearing on behalf of the Revenue Date of concluding the hearing : May 23rd, 2018 Date of pronouncing the order : May 25th, 2018 O R D E R Per J. Sudhakar Reddy :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-6, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 31/10/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2013-14.

2. After hearing rival contentions, I find that the ld. CIT(A) has passed an ex-parte order. The assessee filed an affidavit giving reasons as to why he could not appear before the ld. CIT(A). I am convinced that he was prevented by sufficient cause from appearing before the revenue authorities.

3. In view of the above discussion, I set aside the assessment to the file of the ld. CIT(A) for fresh adjudication in accordance with law, on the ground of natural justice. The assessee shall appear before the ld. CIT(A), within one month of receipt of this order, take notice and thereafter co-operate in disposal of this appeal.

In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 25th day of May, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated: 25.05.2018 {SC SPS}

Assessment Year: 2013-14 Ranisati Pharmaceuticals Copy of the order forwarded to:

Ranisati Pharmaceuticals 85, Bentick Street 1st Floor Kolkata – 700 001

I.T.O. Ward-22(2), Kolkata

CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

RANISATI PHARMACEUTICALS,KOLKATA vs. ITO, WARD - 22(2), KOLKATA, KOLKATA

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