What did the Tribunal hold?

The tribunal set aside the assessment orders and remanded the case back to the Assessing Officer for fresh adjudication. This was done on the grounds of natural justice, as the assessee was not given a proper opportunity to be heard.

The assessee's appeal was against ex-parte orders passed by the Assessing Officer and 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 orders passed by the revenue authorities were valid when the assessee had sufficient cause for non-appearance. The issue revolves around the principles of natural justice.

Shree Niketan Promoters Pvt. Ltd. vs DCIT | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] Assessment Year: 2012-13 Shree Niketan Promoters Pvt. Ltd……….………………………………………………….……..Appellant 14/3, Chhatawala Lane 2nd Floor Kolkata – 700 012 [PAN : AAECS 4691 Q] DCIT, Circle-1(2), Kolkata……………………………………..……..……………………………..Respondent Aaykar Bhawan P-7, Chowringhee Square Kolkata – 700 069 Appearances by: Shri Manish Tiwari, FCA, 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)-1, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 17/11/2017, for the Assessment Year 2012-13.

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: 2012-13 Shree Niketan Promoters Pvt. Ltd 3. 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. Shree Niketan Promoters Pvt. Ltd 14/3, Chhatawala Lane 2nd Floor Kolkata – 700 012 2. DCIT, Circle-1(2), Kolkata Aaykar Bhawan P-7, Chowringhee Square Kolkata – 700 069

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

SHREE NIKETAN PROMOTERS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 1(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments