What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to provide the assessee with an opportunity to explain the delay in filing the appeal, citing principles of natural justice.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to a delay in filing without a condonation petition. The assessee did not appear before the ITAT, but the Revenue representative was heard.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without condoning the delay and providing an opportunity to the assessee.

Chetna Arora, Hooghly vs ITO | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy]

Chetna Arora……………..……….…...……….……………………………………………….…….……...Appellant 89/238-239, Bangur Park 13th Lane Rishra Hooghly - 712248 [PAN : AGXPA 1978 J] Income Tax Officer Ward-23(2), Hooghly.…………………………..…………………..…. Respondent Appearances by: None, appeared on behalf of the assessee. Shri Gautam Mondal, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : December 27th, 2017 Date of pronouncing the order : January 31st, 2018

O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 21/06/2017, for the Assessment Year 2012-13. 2. None appeared on behalf of the assessee despite issual of notice by RPAD. There is no petition for adjournment either. Hence, I dispose off this case ex-parte, qua the assessee, after hearing the ld. D/R.

Heard the ld. D/R. The ld. CIT(A) has passed an ex-parte order. He did not condone the delay in filing of the appeal on the ground that the assessee has not filed petition for condonation of delay. In my view, one more chance should be given to the assessee for explaining the delay in filing of the appeal before the ld. CIT(A). Hence, I restore the matter to the file of the ld. CIT(A), on the grounds of natural justice.

Assessment Year: 2012-13 Chetna Arora 3.1. The assessee shall appear before the ld. CIT(A), either by himself or through his Authorised Representative, within 1 month of the receipt of this order, take notice, and thereafter co-operate in disposal of this appeal.

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

CHETNA ARORA,HOOGHLY vs. ITO, WARD - 23(2), HOOGHLY, HOOGHLY

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