M/S. GAZNA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,NADIA vs. ITO, WARD - 41(4), NADIA, NADIA

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ITA 2341/KOL/2017Status: DisposedITAT Kolkata16 March 2018AY 2012-133 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for not appearing before the CIT(A). Therefore, the appeal was restored to the CIT(A) for fresh adjudication on the grounds of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee claimed to have been prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee was prevented by sufficient cause from appearing.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy]

Date of concluding the hearing : February 7th, 2018 Date of pronouncing the order : March 16th, 2018 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals)-12, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/06/2017. 2. In this case, I find that the ld. First Appellate Authority, has passed an ex-parte order. The assessee has demonstrated before me that it was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing.

3.

Hence, I restore this appeal to the file of the ld. First Appellate Authority for fresh adjudication on the grounds of natural justice. The assessee is directed to appear before the ld. First Appellate Authority, within one month of the receipt of this order, take notice and thereafter co-operate in the disposal of the appeal.

Assessment Year: 2012-13 M/s. Ganza Samabay Krishi Unnayan Samity Ltd

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 16th day of March, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 16.03.2018 {SC SPS} Copy of the order forwarded to: 1. M/s. Ganza Samabay Krishi Unnayan Samity Ltd C/o. Partha Sarathi Gupta 100, Bank Lane P.O. Krishnanagar Dist.-Nadia Pin- 741101 2. Income Tax Officer, Ward-41(4), Nadia Ananta Hari Mitra Road P.O. Krishnagar Nadia Pin - 741101 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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