M/S BISWANATH RESIDENCY PVT. LTD.,KOLKATA vs. ITO, WARD-5(3), KOLKATA, KOLKATA

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ITA 2311/KOL/2016Status: DisposedITAT Kolkata23 March 2018AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal dismissed the assessee's adjournment application and remanded the matter back to the CIT(A) for fresh adjudication. The assessee was granted liberty to file necessary evidence before the CIT(A).

What were the facts?

The assessee sought an adjournment to file a paper book before the ITAT. The CIT(A) had previously passed an ex-parte order after granting multiple adjournments to the assessee, who failed to comply. The Assessing Officer had made additions on account of unexplained cash credits and disallowance under Section 14A.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order. Whether the issues of unexplained cash credits and Section 14A disallowance require fresh adjudication with evidence.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

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

Before: Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM

Per S.S. Viswanethra Ravi, JM

1.

This appeal by the assessee against the order dated 19.10.2016 passed by the Ld. CIT(Appeals) – 2, Kolkata for Assessment Year 2012-13.

2.

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

3.

The learned AR filed adjournment application dated 14.02.2018 and submitted the assessee intends to file Paper Book and adjournment may be granted to that effect. We find that the CIT(A)issued notices to the assessee and the assessee filed applications seeking adjournments from time to time. The CIT(A)

Assessment Year: 2012-13 M/s. Biswanath Residency Pvt. Ltd. having given five adjournments for hearing and for no compliance on behalf of the assessee passed ex-parte order. The learned DR did not controvert the same. The learned DR submits that the assessee remained absence before the First Appellate Authority in spite of having many opportunities to prosecute the grounds of appeal, the assessee sought adjournment on many occasions before CIT(A) and the assessee has no interest in pursuing the appeal before CIT(A) and prayed to dismiss the grounds of appeal.

4. Having heard both the parties above, we are of the view that the A.O. made additions on account of unexplained cash credits and disallowance under Section 14A of the Act. In our opinion, the issues requires assistance by filing required evidences and therefore, adjournment application filed by the assessee before us is dismissed and we deem it proper to remand the matter to the file of CIT(A) for fresh adjudication, the assessee is liberty to file evidences if any. Thus ground no 2 to 4 are allowed for statistical purposes. Ground No. 1 & 5 being general needs no adjudication, hence are dismissed.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 23rd March, 2018.

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