What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without deciding the appeal on merits. The matter was set aside to the CIT(A) for fresh adjudication.

The assessee failed to appear before the CIT(A) despite multiple opportunities, leading to an ex-parte order. The assessee's counsel claimed reasonable cause for the absence.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without deciding on merits is sustainable when the assessee demonstrates reasonable cause for non-appearance.

M/S. Neelkantha Steels Ltd. vs DCIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]

ORDER PER J.SUDHAKAR REDDY, AM:

This is an appeal by the Assessee directed against the order of the Commissioner of Income Tax-(A)-2, Kolkata relating to A.Y. 2012-13.

We find that the ld. CIT(A) in this case has passed an exparte order on the ground that the assessee did not appear before him despite numerous opportunities. We also find that the ld. CIT(A) has not passed the order on merits.

The ld. Counsel for the assessee submitted before us that he was prevented by sufficient reasonable cause from appearing before the ld. CIT(A). The assesee is directed to appear before the ld. CIT(A) either by himself or through an authorised representative within one month of the date of receipt of this order, take notice and thereafter co-operate with the ld. CIT(A) for disposal of the appeal. Under the circumstances, we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.

M/s Neelkantha Steels Ltd. A.Y.2012-13 2

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

Order pronounced in the Court on 14.03.2018.

M/S. NEELKANTHA STEELS LTD.,KOLKATA vs. DCIT, CIRCLE-7(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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