SYLVAN COLLEGE OF MANAGEMENT STUDIES,KOLKATA vs. ITO, WD-59(2), KOLKATA, KOLKATA

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ITA 1519/KOL/2015Status: DisposedITAT Kolkata13 October 2017AY 2009-20103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's non-appearance and the CIT(A)'s ex parte order. In the interest of justice, the Tribunal decided to remand the issue back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to appear before the CIT(A) despite multiple notices. The CIT(A) passed an ex parte order dismissing the appeal for failure to question the AO's quantification of TDS default.

What were the issues?

The primary issue was whether the CIT(A) was justified in passing an ex parte order. The assessee also needed an opportunity to present evidence regarding TDS defaults.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

ORDER Shri S.S.Viswanethra Ravi, JM:

This appeal by Assessee is arising out of order dated 24-11- 2015 of CIT(A), 24, Kolkata for the assessment year 2008-09.

2.

The only issue is to be decided as to whether the CIT-A is justified in passing ex parte order in the facts and circumstances of the case.

3.

Neither any one appeared for the assessee nor any application filed for seeking adjournment. Therefore, we proceed to hear the ld.DR and dispose of the appeal on merits and by perusing the material available on record.

4.

We note that the CIT-A issued notices intimating the dates of hearing on 07-08-2014, 23-02-2015, 16-03-2015, 14-07-2015, 01- 05-2015 and 19-11-2015,none appeared before the CIT-A representing assessee and he dismissed the grounds of appeal on the ground that the assessee failed to point out in specific terms questioning the quantification made by the AO in respect of TDS default. Therefore, taking into consideration the facts of the case and in the interest of justice, we deem it fit and proper to remand the issue(s) to the file of the CIT-A for his fresh adjudication. The assessee shall be at liberty to file requisite evidences, if any, to substantiate its claim. The assessee is also directed to appear before the CIT-A on 12/12/2017 to take notice and to co-operate in the first appellate proceedings at the convenience of the CIT-A. Therefore, the grounds raised by the assessee are allowed for statistical purpose.

5.

In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 13-10-2017

Sd/- Sd/- J. Sudhakar Reddy S.S. Viswanethra Ravi Accountant Member Judicial Member

Dated : 13-10-2017 PP(Sr.P.S.) Copy of the order forwarded to:

1. 1. Appellant – M/s. Sylvan College of Management Studies, 127 Kankulia Road, Kolkata-700 029. 2 Respondent – I T O, Ward 59(2) (TDS), Aaykar Bhawan, P-7 Chowringhee Square, Kolkata-700069.

3. The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata

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