M/S PARASNATH CRUSHERS PVT LTD,KOLKATA vs. ITO, WARD 8(3), KOLKATA, KOLKATA

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ITA 499/KOL/2017Status: DisposedITAT Kolkata18 May 2018AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the issue back for fresh adjudication. The assessee was directed to appear before the CIT(A) within one month for a fresh hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-compliance. The assessee claimed that the notice of hearing was not served because the address on the notice was incorrect.

What were the issues?

Whether the CIT(A) order passed ex parte is valid when the assessee did not receive proper notice of hearing due to an incorrect address.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM & Hon’ble Shri S.S. Viswanethra Ravi, JM ]

Hearing: 17.05.2018Pronounced: 18.05.2018

ORDER Per J.Sudhakar Reddy, AM

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)- 3, Kolkata passed u/s 143(3) of the Income Tax Act, 1961(the ‘Act’).

2.

The assessing officer passed an order u/s 143(3) of the Act. The Ld. CIT(A) has passed an ex parte order dismissing the appeal of the assessee for non-compliance.

3.

Before us, the assessee filed an Affidavit to demonstrate the fact that the notice of hearing was not served on it, for the reason that the address of the assessee was wrongly mentioned in the notice.

M/s Parashnath Crushers Pvt. Ltd. A.Yr.2012-13 4. Under these facts, we set aside the issue to the file of the Ld. CIT(A) for fresh adjudication in accordance with law. After giving the assessee adequate opportunity of being heard.

5.

The assessee is directed to appear before the Ld. CIT(A), within one month from receiving of his order, take notice and thereafter cooperate in disposal of the appeal.

6.

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

Order pronounced in the Court on 18.05.2018

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