ONEWORLD RESOURCES PVT. LTD.,KOLKATA vs. JCIT (OSD), CIR-5, KOLKATA, KOLKATA

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ITA 318/KOL/2016Status: DisposedITAT Kolkata22 November 2017AY 2009-20103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal ex parte without hearing the assessee. Since the submissions were crucial and not considered, the case was remanded for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte because no one appeared and no written submissions were filed. The assessee claims to have filed written submissions and documentary evidence.

What were the issues?

Whether the CIT(A) was justified in deciding the appeal ex parte without considering the assessee's submissions, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 115WE(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM]

Hearing: 09.11.2017Pronounced: 22.11.2017

ORDER Per M.Balaganesh, AM

1.

This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-2, Kolkata [in short the ld CIT(A)] in Appeal No.975/CIT(A)- 2/2014-15 dated 08.02.2016 against the order passed by the JCIT(OSD), Circle-5, Kolkata [ in short the ld AO] under section 143(3) & 115WE(3) of the Income Tax Act, 1961 (in short “the Act”) dated 23.12.2011 for the Assessment Year 2009-10.

2.

Though the assessee had raised several grounds of appeal before us, we find that the central ground is revolved on the issue of violation of principles of natural justice. Hence the effective issue to be decided in this appeal is as to whether the ld CITA was justified in deciding the appeal ex parte in the facts and circumstances of the case.

2 Oneworld Resources Pvt.Ltd A.Yr.2009-10 3. The brief facts of this appeal is that the assessee is a private limited company engaged in the business of rendering advisory and management consultancy services. The return of income for the Asst Year 2009-10 was filed by the assessee on 30.9.2009 declaring total income of Rs 1,09,95,880/-. The assessment was completed u/s 143(3) of the Act on 23.12.2011 determining total income at Rs 1,18,39,300/-. In the said assessment, the following additions were made :-

Disallowance of Club Expenses - Rs 17,842/- Disallowance of payment made to M/s Lodha & Co , Mumbai - Rs 15,21,803/-

4.

The assessee agitated the disallowances before the ld CITA. Before the ld CITA , the ld AR claims to have filed written submissions numbering from pages 1 to 17 and also furnished relevant documentary evidences in support of its contentions. But the ld CITA had dismissed the appeal ex parte on the ground that none appeared on behalf of the assessee and no written submissions were filed before him. Aggrieved, the assessee is in appeal before us.

5.

We have heard the rival submissions. We find that the ld CITA had dismissed the appeal ex parte without hearing the assessee. The ld AR had filed a paper book comprising of pages 1 to 47 which contains the written submissions and supporting documents stated to have been filed before the ld CITA. We hold that since these submissions would be crucial to adjudicate the issues under dispute and the same had not been considered by the ld CITA while dismissing the appeal ex parte either due to non-availability or for any other reason, we deem it fit and appropriate in the interest of justice and fair play, to remand this appeal to the file of the ld CITA for adjudication of the grounds raised before it on merits and decide the appeal afresh in accordance with

6.

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

Order pronounced in the Court on 22.11.2017

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