What did the Tribunal hold?

The Tribunal set aside the assessment order to the file of the Assessing Officer for fresh adjudication on the grounds of natural justice. The assessee was directed to appear before the Assessing Officer within one month.

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessee's counsel convinced the Tribunal that the assessee was prevented by sufficient cause from appearing before the revenue authorities.

What were the issues?

Whether the ex-parte order passed by the revenue authorities was justified, and if the assessee had sufficient cause for non-appearance.

M/S. Snoppy Traders (P) Ltd. vs DCIT | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy]

M/s. Snoopy Traders (P) Ltd..…………….………………………………………………….……..Appellant 9, Parsee Church Street Kolkata – 700 001 [PAN : AAGCS 5309 H] DCIT, Circle-1, Kolkata………………………………………..……..……………………………..Respondent Aaykar Bhawan P-7, Chowringhee Square Kolkata – 700 069 Appearances by: Shri Subhash Agarwal, Advocate, appeared on behalf of the assessee. Shri Sallong Yaden, Addl. CIT, appearing on behalf of the Revenue. Date of concluding the hearing : March 26th, 2018 Date of pronouncing the order : April 13th , 2018 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 07/04/2017, for the Assessment Year 2006-07.

2. After hearing rival contentions, I find that the Assessing Officer as well as the ld. CIT(A) have passed ex-parte orders. The assessee appeared before me through his Counsel and convinced me that he was prevented by sufficient cause from appearing before the revenue authorities.

Assessment Year: 2006-07 M/s. Snoopy Traders (P) Ltd

In view of the above discussion, I set aside the assessment to the file of the Assessing Officer for fresh adjudication in accordance with law, on the ground of natural justice. The assessee shall appear before the Assessing Officer 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 13th day of April, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 13.04.2018 {SC SPS} Copy of the order forwarded to: 1. M/s. Snoopy Traders (P) Ltd 9, Parsee Church Street Kolkata – 700 001

DCIT, Circle-1, Kolkata Aaykar Bhawan P-7, Chowringhee Square Kolkata – 700 069

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

M/S. SNOPPY TRADERS (P) LTD.,KOLKATA vs. DCIT, CIRCLE - 1, KOLKATA, KOLKATA

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