What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remanded the case for fresh adjudication. The CIT(A) was directed to give the assessee an adequate opportunity of being heard and to consider a relevant precedent.

The assessee's appeal before the CIT(A) was decided ex parte because the assessee was not present and was deemed not serious in pursuing the appeal. The assessee sought an adjournment which was rejected.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without providing the assessee with an adequate opportunity to be heard.

Manoj Kumar Jhajharia vs ITO | ITAT Kolkata 2017

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-10, (hereinafter the ‘ld. CIT(A)’), dated 09.01.2017 passed u/s 143(3) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2013-14. 2. The assessee files an application seeking adjournment of the matter. I reject the same as I am of the opinion that it is not of the case for grant of adjournment.

After hearing the ld. DR, I find the ld. CIT(A) has passed an ex parte order. He has concluded that the assessee is not serious in pursuing the appeal.

My view is that the appeal is to be set aside to the file of the CIT(A) for fresh adjudication after giving the assessee adequate opportunity of 2 Manoj Kumar Jhajharia Assessment Year: 2013-14 being heard. I also direct the ld. CIT(A) to consider the decision of this Bench in the case of Mahendra Kumar Baid vs. ACIT, Cir – 35, Kolkata I.T.A No.1237/Kol/2017 of ITAT “A” Bench, Kolkata while adjudicating this case, as the assessee claims that the issue is covered in his favour by this decision.

The assessee is directed to cooperate in the disposal of the appeal.

In the result, the appeal for the assessee is allowed for statistical purposes. Kolkata, the 8th November, 2017. [J. Sudhakar Reddy] Accountant Member Dated : 08.11.2017 RS, SPS Copy of the order forwarded to:

Manoj Kumar Jhajharia, C/o Abhishek Sarees, 58, Sir Hari Ram Goenka Street, 3rd Floor, Kolkata – 700 007. 2. ITO Ward 35(4), Kolkata, Aayakar Bhawan, Poorva, 110 Shantipally, Kolkata 700 107. 3. CIT(A)-

CIT- ,

CIT(DR),By order Senior Private Secretary Head of Office/ D.D.O. ITAT, Kolkata Benches

MANOJ KUMAR JHAJHARIA,KOLKATA vs. ITO, WARD 35(4), KOLKATA, KOLKATA

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