What did the Tribunal hold?

The Tribunal set aside the appeal to the file of the CIT(A) on the grounds of natural justice. The assessee was directed to appear before the CIT(A) for fresh adjudication.

The assessee filed an appeal against the order of the CIT(A) for assessment year 2012-13. The assessee's counsel argued that they were prevented by sufficient cause from appearing before the CIT(A) on a previous date.

What were the issues?

Whether the assessee was prevented by sufficient cause from appearing before the CIT(A) and if the appeal should be set aside on grounds of natural justice.

M/S A K Electricals and… vs ITO | ITAT Kolkata 2017

Income Tax Appellate Tribunal, “SMC”, BENCH KOLKATA

Before: SHRI J.SUDHAKAR REDDY, AM

Hearing: 12/04/2017Pronounced: 28/04/2017

O R D E R This is an appeal filed by the assessee directed against the order of the Commissioner of income tax appeals – 10, Kolkata, dated 30/11/2016 for the assessment year 2012 – 13.

After hearing the Ld. counsel for the assessee Sh. Gaurav Mathur and the Ld. departmental representative Sh. Sourav, Kumar, I am of the considered opinion that this appeal is to be set-aside to the file of the Ld. CIT(A) on the grounds of natural Justice. The Ld. counsel for the assessee has convinced me that they were prevented by sufficient cause from appearing before the Ld. CIT (A) on 16/11/2016.

Hence this appeal is set aside to the file of the Ld. CIT(A) for fresh adjudication in accordance with law after giving the adequate opportunity of being heard. The assessee is directed to appear before the Ld. CIT(A) on 22nd of May 2017, take notice and thereafter cooperate in the disposal of the appeal by the Ld. CIT(A).

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

Order pronounced in the open court on this 28/04/2017.

M/S A K ELECTRICALS AND ELECTRONICS,KOLKATA vs. ITO, WARD 34(2)/ KOLKATA, KOLKATA

What did the Tribunal hold?

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