What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order and the assessee had sufficient cause for non-appearance. Therefore, the assessment was set aside for fresh adjudication on grounds of natural justice.

The assessee's appeal was decided ex-parte by the CIT(A). The assessee contended that they were prevented by sufficient cause from appearing before the revenue authorities.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid and if the assessee had sufficient cause for non-appearance before the revenue authorities.

T.D. Kumer & Bros. Ltd. vs ITO | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy

T.D. Kumar & Bros Ltd.…………………….………………………………………….…………………….…….Appellant 74A, Nalini Sett Road Kolkata – 700 007 [PAN: AABCT 0046 P] Income Tax Officer, Ward-3(2), Kolkata…………....…………………………………………………Respondent Appearances by: Shri Sallong Yaden , Addl. CIT, appeared on behalf of the Revenue. Shri Manoj Dutt, FCA, appeared on behalf of the Assessee. Date of concluding the hearing : March 27th, 2018 Date of pronouncing the order : April 13th , 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, (hereinafter the ‘Ld. CIT(A)’), dt. 03/10/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2007-08.

After hearing rival contentions, I find that the ld. CIT(A) has passed an 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.

In view of the above discussion, I set aside the assessment to the file of the ld. CIIT(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.

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}

Assessment Year: 2007-08 T.D. Kumar & Bros Ltd Copy of the order forwarded to: 1. T.D. Kumar & Bros Ltd 74A, Nalini Sett Road Kolkata – 700 007 2. Income Tax Officer, Ward-3(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

T.D. KUMER & BROS. LTD.,KOLKATA vs. ITO, WARD - 3(2), KOLKATA, KOLKATA

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