M/S. BISWAJIT SAMANTA TRUST,HOWRAH vs. ITO, WARD - 46(2), KOLKATA, KOLKATA

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ITA 2388/KOL/2017Status: DisposedITAT Kolkata21 March 2018AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for non-appearance before the CIT(A) due to the ill health of its authorized representative. Therefore, the ex-parte order of the CIT(A) was set aside.

What were the facts?

The assessee, a trust, filed its return of income which was processed under section 143(1). An appeal was filed before the CIT(A) against the intimation. The CIT(A) dismissed the appeal ex-parte due to the assessee's non-compliance with notices.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without considering the assessee's reason for non-appearance. Whether the assessee had sufficient cause for non-compliance with the notices issued by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

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

Before: Shri P.M. Jagtap, AM]

order

: March 21, 2018 ORDER

PER P.M. JAGTAP, AM

1.

This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) – 14, Kolkata dated 31.08.2017 passed ex-parte whereby he dismissed the appeal of the assessee.

2.

The assessee in the present is an AOP (Trust) which filed its return of income for the year under consideration on 03.03.2014 declaring a total income of Rs. 1,64,270/- and showing tax payable thereon at Nil. The said return was processed under section 143(1) of the Act and although the total income as declared by the assessee was accepted in the intimation issued under section 143(1), tax payable thereon was determined at Rs. 50759/- and interest of Rs. 14551/- was also charged under section 234A/B/C.

Assessment Year: 2013-14 M/s. Biswajit Samanta Trust 3. Against the intimation issued under section 143(1), an appeal was preferred by the assessee before the Ld. CIT(A) and since there was no compliance on the part of the assessee to the notices issued by the Ld. CIT(A) fixing the said appeal for hearing from time to time, he dismissed the same vide his appellate order dated 31.08.2017 passed ex-parte. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal.

4.

I have the arguments of both the sides and also perused the relevant material available on record. The learned counsel for the assessee has submitted that the authorised representative of the assessee was not well during the relevant period and due to his ill health, he could not appear before the Ld. CIT(A) to argue the case of the assessee. He has also filed an affidavit of the said representative of the assessee in support and keeping in view the same, I am satisfied that there was sufficient cause for the non-appearance of the assessee before the Ld. CIT(A) when its appeal was fixed for hearing from time to time. I, therefore, set aside the impugned order passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh after giving one more opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order Pronounced in the Open Court on 21st March, 2018.

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