M/S R.D.ENTERPRISES PVT. LTD.,KOLKATA vs. ITO, WD-1(3), KOLKATA, KOLKATA

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ITA 2332/KOL/2016Status: DisposedITAT Kolkata21 March 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be cryptic, non-speaking, and ex parte. Therefore, the Tribunal set aside the order and restored the matter for fresh adjudication.

What were the facts?

The assessee's appeal was against an ex parte and non-speaking order passed by the CIT(A). The assessee argued that they were not given a proper opportunity of hearing and an adjournment application was not considered.

What were the issues?

Whether the CIT(A) passed a non-speaking and ex parte order without affording a reasonable opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Hearing: 19.02.2018Pronounced: 21.03.2018

Per Shri A.T.Varkey, JM

1.

1. The appeal filed by the assessee is against the order of Ld. CIT(A)-1, Kolkata dated 31.10.2016 for AY 2011-12.

2.

The assessee has raised as many as 6 grounds of appeal all are against the ex parte and non-speaking order of Ld. CIT(A).

3. At the time of hearing, Ld. Counsel for the assessee submitted that the impugned order passed by the Ld. CIT(A) is an ex parte and non speaking order without affording proper opportunity of hearing to the assessee. He also submitted that adjournment application posted on 27.10.2016 and the same was received by the Ld. CIT(A) on 28.10.2016 and the impugned order passed by the Ld. CIT(A) on 31.10.2016. Hence, he urged before the Bench to set aside this order of Ld. CIT(A) to pass a reasoned and speaking order after affording reasonable opportunity of being heard to the assessee. Ld. DR relied on the order of the Ld. CIT(A).

3.

We have heard rival submissions and gone through the order of Ld. CIT(A). We find that the Ld. CIT(A) has passed a very cryptic, non-speaking and ex parte order very hastily. Therefore, we set aside the ex parte order of the ld. CIT(A) and restore the matter to R. D. Enterprises Pvt. Ltd., AY- 2011-12 adjudicate the matter afresh and pass a speaking order after affording reasonable opportunity of being heard to the assessee in accordance to law. We also direct the assessee to appear before the Ld. CIT(A) diligently and participate in the appellate proceedings and pursue the appeal in accordance to law. The appeal of assessee is allowed for statistical purposes.

4.

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

Order is pronounced in the open court on 21.03.2018 Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member

Dated : 21st March, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to:

1.

Appellant – M/s. R. D. Enterprises Pvt. Ltd., C/o S. L. Kochar, Advocate, 86, Canning Street, Kolkata. Respondent – ITO, Ward-1(3), Kolkata. 2 3. The CIT(A) Kolkata.

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