What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order and the assessee had a sufficient cause for not appearing. Therefore, the assessment was set aside to the file of the CIT(A) for fresh adjudication on the grounds of natural justice.

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessee claimed to have been 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 justified and if the assessee had sufficient cause for non-appearance before the revenue authorities.

M/S. Elegant Footwear vs ITO | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy

M/s. Elegant Footwear…………………….………………………………………….…………………….…….Appellant 26, Rabindra Sarani Kolkata – 700 073 [PAN: AABFE 8042 P] Income Tax Officer, Ward-40(3), Kolkata………....…………………………………………………Respondent Appearances by: Shri Pijush Mukherjee , Addl. CIT, appeared on behalf of the Revenue. None, appeared on behalf of the Assessee. Date of concluding the hearing : March 14th, 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)-12, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 22/06/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2009-10.

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.

M/S. ELEGANT FOOTWEAR,KOLKATA vs. ITO, WARD - 40(3), KOLKATA, KOLKATA

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