What did the Tribunal hold?

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

The assessee's appeal before the CIT(A) was decided ex parte. The assessee claimed to have been prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

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

Vasudha Financial Services Pvt… vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM]

ORDER

PER J.SUDHAKAR REDDY, AM:

This appeal is filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-3, Kolkata relating to A.Y. 2007-08.

After hearing the rival submissions, I find that the First Appellate Authority has passed an ex parte order. The assessee has satisfied me that it was prevented by sufficient cause, from appearing before the ld. CIT(A) in response to the notice of hearing. Hence on the ground of natural justice this appeal is set aside to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity. The assessee shall appear before the ld. CIT(A) within one month of the receipt of this order and take notice and thereafter cooperate with the ld. CIT(A) in disposing of the appeal.

In the result the appeal is allowed for statistical purposes.

Order pronounced in the Court on 24.04.2018.

VASUDHA FINANCIAL SERVICES PVT. LTD.,KOLKATA vs. ITO, WARD - 7(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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