What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for not appearing before the CIT(A). Therefore, the ex parte order was set aside, and the appeals were remanded back to the CIT(A) for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the merits of the case due to the assessee's absence, and if the assessee had sufficient cause for non-appearance.

M/S Genesis Exports Ltd. vs DCIT | ITAT Kolkata 2017

Q: What were the facts?

The assessee failed to appear before the CIT(A) on the scheduled date of hearing. Consequently, the CIT(A) passed an ex parte order without considering the merits of the case. The assessee contended that they were prevented by sufficient cause from appearing.

Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA

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

ORDER PER J.SUDHAKAR REDDY, AM: Both these appeals are filed by the assessee directed against a common order passed by the Commissioner of Income -9, Kolkata dated 10.12.2015 relating to A.Y.2009-10 and 2010-11.

After hearing the rival submissions we are convinced that the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing. The ld. CIT(A) has passed an ex parte order without considering the merits.

Hence we set aside both the appeals to the file of the ld. CIT(A) for fresh adjudication in accordance with law on the ground of natural justice.

The assessee is directed to appeal before the ld. CIT(A) on 18th December, 2017 take notice and thereafter cooperate in the disposal of the appeals. & 102/Kol/2016 M/s. Genesits Exports Ltd. A.Y.2009-10 & 2010-11 2

In the result the appeals of assessee are allowed for statistical purposes.

Order pronounced in the Court on 13.10.2017.

M/S GENESIS EXPORTS LTD.,KOLKATA vs. DCIT, CIR-12, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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