What did the Tribunal hold?

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

The assessee's appeals were decided ex parte by the CIT(A) who rejected the assessee's request for adjournment. The ITAT noted a violation of the principles of natural justice.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without granting an adjournment, thereby violating the principles of natural justice.

M/S. Prudential Stock &… vs DCIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA

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

ORDER PER J.SUDHAKAR REDDY, AM:

These appeals are filed by the assessee directed against two separate orders of the Commissioner of Income Tax-(A)-1, Kolkata relating to A.Y. 2011-12 & 2012- 13.

After hearing the rival submissions, I find that the First Appellate Authority has passed an ex parte order, after rejecting the request for adjournment made by the assessee.

Both the appeals are set aside to the file of the First Appellate Authority for fresh adjudication in accordance with law, after giving the assessee adequate opportunity, as in my view, there is violation of principles of natural justice. The assessee shall appear before the ld. CIT(A) within one month of the receipt of this order and take notice and thereafter cooperate in disposing of the appeal. & 774/Kol/2016 M/s. Vrishah Services (P) Ltd. A.Y.2012-13 2

In the result both the appeals are allowed for statistical purposes.

Order pronounced in the Court on 24.04.2018.

M/S. PRUDENTIAL STOCK & SECURITIES LTD.,KOLKATA vs. DCIT, CIRCLE - 3(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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