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 was set aside to the file of the CIT(A) for fresh adjudication on the grounds of natural justice.

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee provided an affidavit explaining their inability to appear before the CIT(A).

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.

Umesh Kankani vs ITO | s.250 | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy]

order : May 23rd, 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)-2, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 10/10/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13.

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.

Assessment Year: 2012-13 Umesh Kankani 4. In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 23rd day of May, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated: 23.05.2018 {SC SPS} Copy of the order forwarded to: 1. Umesh Kankani 5, Kiran Shankar Roy Road Kolkata- 700 001 2. I.T.O. Ward-4(4), Kolkata 8TH Floor Ayakar Bhawan P-7 Chowringhee Square Kolkata – 700 069

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

UMESH KANKANI,KOLKATA vs. ITO, WARD - 4(4), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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