M/S DEERGOLD COMMOSALE PVT. LTD.,KOLKATA vs. ITO, WD.6(1), KOLKATA, KOLKATA

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ITA 55/KOL/2017Status: DisposedITAT Kolkata17 April 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the matter back for fresh adjudication. This was done to ensure the assessee gets an adequate opportunity of being heard, thereby upholding the principle of natural justice.

What were the facts?

The Revenue filed an appeal against an ex parte order passed by the CIT(A). The CIT(A) had passed the order without the assessee being served with notices for the hearing dates, as the notices were returned unserved.

What were the issues?

Whether the ex parte order passed by the CIT(A) was valid when the assessee was not properly served with notices, leading to a violation of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi

Date of concluding the hearing : January 15th, 2019 Date of pronouncing the order : March 15th , 2019 O R D E R Per J. Sudhakar Reddy :- This is an appeal is filed by the Revenue and 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’), dated 23/11/2016.

2.

After hearing rival contentions, we find that the ld. CIT(A) has passed an ex parte order, as the notices fixing the case for hearing on 20.07.2016, 29.08.2016, 23.09.2016 & 15.11.2016 had been returned unserved to his office. Before us, the ld. Counsel for the assessee pleaded that the matter should be restored to the file of the ld. CIT(A) on the grounds of violation of principle of natural justice as the notice has not been served upon the assessee at the correct address. The ld. Departmental Representative though not leaving his ground, ultimately submitted that the issue may be remanded to the file of the ld. CIT(A) for fresh adjudication.

M/s. Deergold Commonsale Pvt. Ltd Assessment Year: 2012-13

3.

In view of the above discussion, we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.

4.

The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order take notice and thereafter cooperate in disposing off the appeal at the convenience of the ld. CIT(A). 5. In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 15th March, 2019.

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