What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without considering the assessee's submissions, violating principles of natural justice. The case was restored to the CIT(A) for fresh adjudication.

The assessee's appeal was decided ex-parte by the CIT(A) without considering the written submissions. The assessee's counsel could not appear on one occasion, leading to the ex-parte order.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's submissions and violating principles of natural justice.

Bagrees Cereals Pvt. Ltd. vs DCIT | ITAT Kolkata 2017

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

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi]

Bagrees Cereals Pvt. Ltd………..………….………………………………………………….………..Appellant 4, Shakespeare Sarani Kolkata – 700 071 [PAN : AABCB 4582 G] The Deputy Commissioner of Income Tax Circle-9……..…………………………..…..Respondent Aayakar Bhawan P-7, Chowringhee Square Kolkata – 700 069 Appearances by: Shri G. Banerjee, FCA, appeared on behalf of the assessee. Shri Sallong Yaden, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : October 24, 2017 Date of pronouncing the order : December 15, 2017 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)-11, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 06/11/2015, for the Assessment Year 2011-12.

After hearing rival submissions, I find that the ld. CIT(A) has passed an ex- parte order. The ld. Counsel for the assessee submitted before us that the written submissions filed before the ld. CIT(A), were not considered. It was only on one occasion i.e., on 04/11/2015, that the ld. Counsel for the assessee could not appear before the ld. CIT(A) and on that day an ex-parte order was passed.

Under these facts and circumstances, we are convinced that this case has to be restored to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, on the grounds of natural justice. The ld. CIT(A), shall grant adequate

2 Assessment Year: 2011-12 Bagrees Cereals Pvt. Ltd opportunity to the assessee and pass a speaking order for considering the material on record and the submissions made by the assessee.

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

Kolkata, the 15th day of December, 2017. Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated :15.12.2017 {SC SPS} Copy of the order forwarded to: 1. Bagrees Cereals Pvt. Ltd 4, Shakespeare Sarani Kolkata – 700 071 2. The Deputy Commissioner of Income Tax Circle-9 Aayakar Bhawan P-7, Chowringhee Square Kolkata – 700 069 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

BAGREES CEREALS PVT. LTD.,KOLKATA vs. DCIT, CIR-9, KOLKATA, KOLKATA

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