M/S ARISSAN INFRAPROJECTS PVT. LTD.,KOLKATA vs. ITO, WARD-2(2), KOLKATA, KOLKATA

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ITA 2096/KOL/2016Status: DisposedITAT Kolkata14 February 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should not be penalized for the non-appearance of their representative. The CIT(A)'s ex parte order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to the non-appearance of their authorized representative. The assessee then appealed this dismissal to the ITAT.

What were the issues?

Whether an appeal can be dismissed ex parte without considering the merits of the case due to the absence of the assessee's representative.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Hearing: 23.01.2018Pronounced: 14.02.2018

The appeal filed by the assessee is against the order of Ld. CIT(A)-1, Kolkata dated 05.08.2016 for AY 2012-13.

2.

At the outset itself, it is noted that the main grievance of the assessee as per ground no. 2 is against the action of Ld. CIT(A) in dismissing the appeal ex parte for non appearance of the Ld. AR of the assessee. We note that the impugned order is an ex parte order without going into merits of the case. The assessee cannot be penalized for the non appearance of the Ld. AR. In the interest of justice, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) with a direction to Arissan Infraprojects Pvt. Ltd., AY- 2012-13 adjudicate the issues on merits by passing a speaking order after giving opportunity of being heard to the assessee.

3.

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

Order is pronounced in the open court on 14.02.2018

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