ODD AND EVEN TRADES AND FINANCE LTD.,KOLKATA vs. ITO, WD-1(3), KOLKATA, KOLKATA

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ITA 999/KOL/2016Status: DisposedITAT Kolkata06 April 2018AY 2009-20102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex parte order without proper representation from the assessee. Considering the assessee's readiness to prosecute the case and in the interest of justice, the matter was remanded to the CIT(A) for fresh consideration.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A) for AY 2009-10. The AO had determined income under MAT provisions, and the CIT(A) had issued notices for hearings which were not attended by the assessee.

What were the issues?

The primary issue was whether the CIT(A) was justified in passing an ex parte order. The assessee sought an opportunity to present its case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 115JB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri M. Balaganesh & Shri S.S. Viswanethra Ravi

ORDER Shri S.S.Viswanethra Ravi, JM:

This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 1, Kolkata dt. 29-03-2016 for the A.Y 2009-10, wherein he confirmed the addition made by the AO ex parte.

2.

The only issue is to be decided as to whether the CIT-A is justified in passing an order ex parte in the facts and circumstances of the case.

3.

Heard both the parties and perused the record. We find that the AO determined the income of assessee under MAT provision u/s. 115JB of the Act against loss claimed by the assessee. We also find that the CIT-A issued notices to assessee intimating the date of hearing, but, however, neither the assessee nor any adjournment petition was filed. Admittedly, there was no representation of assessee before the CIT-A. However, before us the ld. AR submits that the assessee is now ready to prosecute its case before the CIT-A, if one more opportunity is given by this Tribunal by way of remanding 1 the matter to the file of the CIT-A. Therefore, taking into considerations the submission of assessee, facts and circumstances of the case and in the interest of justice we remand the issue(s) to the file of the CIT-A for fresh consideration. The assessee shall be at liberty to file necessary evidences, if any, to substantiate its claim. Therefore, the grounds raised by the assessee in the appeal are allowed for statistical purpose.

4.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 06-04-2018

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