What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remanded the appeal back for fresh adjudication. The CIT(A) was directed to provide the assessee an adequate opportunity of being heard and consider written submissions.

The assessee's appeal before the CIT(A) was decided ex parte because the assessee was prevented by sufficient cause from appearing. The CIT(A) did not decide the appeal on merits.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified and whether the assessee was denied a proper opportunity of being heard.

Dhanraj Bagaria vs ACIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “C” BENCH : KOLKATA

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

Hearing: 13.12.2017Pronounced: 12.01.2018

ORDER Per J.Sudhakar Reddy, AM

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-21, Kolkata [ in short the ld CITA] dated 06.01.2016 against the order passed by the ACIT, Circle-43, Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 26.02.2013 for the Assessment Year 2010-11.

After hearing the rival contentions, we find that the assessee was prevented by sufficient cause from appearing before the first appellate authority. The First Appellate Authority passed an ex parte order. In this order, he has not disposed off the appeal of the assessee on merits.

2 Dhanraj Bagaria A.Yr.2010-11 3. Under the circumstances, we set aside this appeal to the file of the first appellate authority for de novo adjudication in accordance with law, after giving the assessee an adequate opportunity of being heard. The Ld. CIT(A) should also consider the written submissions filed by the assessee before him and pass a speaking order.

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

Order pronounced in the Court on 12.01.2018

DHANRAJ BAGARIA,KOLKATA vs. ACIT, CIR-43, KOLKATA, KOLKATA

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